wa-law.org > bill > 2023-24 > HB 1587 > Original Bill

HB 1587 - Spirit tax/veterans' orgs.

Source

Section 1

  1. Beginning January 1, 2024, the tax levied by RCW 82.08.150 does not apply to sales of spirits purchased on a military base by a Washington veterans' service organization that is used as a fund-raising prize for a veterans' service organization fund-raising event.

  2. For purposes of this section, "veterans' service organization" means a nonprofit entity whose principal focus is raising funds to assist veterans of the armed forces of the United States and meets at least one of the following criteria:

    1. An organization exempt from tax under section 501(c) (3), (4), or (10) of the internal revenue code;

    2. A nonprofit organization that would qualify under (a) of this subsection except that it is not organized as a nonprofit corporation; or

    3. A nonprofit organization if:

      1. The members, stockholders, officers, directors, or trustees of the organization do not receive any part of the organization's gross income, except as payment for services rendered; and

      2. The compensation received by any person for services rendered to the organization does not exceed an amount reasonable under the circumstances.

Section 2

RCW 82.32.805 and 82.32.808 do not apply to this act.


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