RCW 82.08.0291 — 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 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: * 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 .]