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.
[2009 c 535 § 409; 1997 c 388 § 1.]
NOTES:
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 § 3.]