82.08.0291 - Exemptions -- Sales of amusement and recreation services or personal services by nonprofit youth organization -- Local government physical fitness classes.

Exemptions — 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 shall not apply to the sale of amusement and recreation services, or personal services specified in RCW 82.04.050(3)(g), by a nonprofit youth organization, as defined in RCW 82.04.4271, to members of the organization; nor shall the tax apply to physical fitness classes provided by a local government.

[2000 c 103 § 8; 1994 c 85 § 1; 1981 c 74 § 2.]

Notes: Effective date -- 1994 c 85: "This act shall take effect July 1, 1994." [1994 c 85 § 2.]