RCW 82.08.0291Exemptions—Sales of amusement and recreation services or personal services by nonprofit youth organization—Local government physical fitness classes.The tax imposed by RCW 82.08.020 does not apply to sales defined as a sale at retail and retail sale under RCW 82.04.050 (3)(g) or (15), by a nonprofit youth organization, as defined in RCW 82.04.4271, to members of the organization; and the tax does not apply to physical fitness classes provided by a local government.[ 2015 c 169 s 4; 2000 c 103 s 8; 1994 c 85 s 1; 1981 c 74 s 2.]NOTES:Effective date—2015 c 169: See note following RCW 82.04.050.Effective date—1994 c 85: 'This act shall take effect July 1, 1994.' [ 1994 c 85 s 2.]
Washington Legal Code