Washington § 82.04.363 Exemptions—Camp or conference center—Items sold or furnished by nonprofit organization.

Washington Statutes

§ 82.04.363 — Exemptions—Camp or conference center—Items sold or furnished by nonprofit organization.

Washington § 82.04.363

Title 82EXCISE TAXES

Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.363 (Exemptions—Camp or conference center—Items sold or furnished by nonprofit organization.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 82.04.363 (2026).

Text

This chapter does not apply to amounts received by a nonprofit organization from the sale or furnishing of the following items at a camp or conference center conducted on property exempt from property tax under RCW 84.36.030 (1), (2), or (3):

(1)Lodging, conference and meeting rooms, camping facilities, parking, and similar licenses to use real property;

(2)Food and meals;

(3)Books, tapes, and other products, including books and other products that are transferred electronically, that are available exclusively to the participants at the camp, conference, or meeting and are not available to the public at large. Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 . Effective date — 1997 c 388: "This act takes effect October 1, 1997." [ 1997 c 388 s 3 .]

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This chapter does not apply to amounts received by a nonprofit organization from the sale or furnishing of the following items at a camp or conference center conducted on property exempt from property tax under RCW 84.36.030 (1), (2), or (3):

(1) Lodging, conference and meeting rooms, camping facilities, parking, and similar licenses to use real property;

(2) Food and meals;

(3) Books, tapes, and other products, including books and other products that are transferred electronically, that are available exclusively to the participants at the camp, conference, or meeting and are not available to the public at large.

Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 .

Effective date — 1997 c 388: "This act takes effect October 1, 1997." [ 1997 c 388 s 3 .]