Washington Statutes

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

Washington § 82.08.0291
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.08RETAIL SALES TAX

This text of Washington § 82.08.0291 (Exemptions—Sales of amusement and recreation services or personal services by nonprofit youth organization—Local government physical fitness classes.) 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 § 82.08.0291 (2026).

Text

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. * Reviser's note: RCW 82.04.050 was amended by 2025 c 422 s 101, changing subsection (3)(g) to subsection (3)(m), effective October 1, 2025. 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 .]

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Related

§ 82.08.020
Washington § 82.08.020
§ 82.04.050
Washington § 82.04.050
§ 82.04.4271
Washington § 82.04.4271

Legislative History

[2015 c 169 s 4;2000 c 103 s 8;1994 c 85 s 1;1981 c 74 s 2.]

Nearby Sections

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Bluebook (online)
Washington § 82.08.0291, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.08.0291.