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• Introduced by Sen. Pam Roach, (R-Auburn) (R) on January 12, 2004, to establish a tax exemption for amusement and recreation services donated to or by nonprofit charitable organizations and state or local governmental entities. “Amusement and recreation services" include golf, pool, billiards, skating, bowling, ski lifts and tows, day trips for sightseeing purposes, and other activities. The use tax exemption only applies to amusement and recreation services that were given directly to or by the nonprofit or governmental organization.
  • Referred to the Senate Government Operations and Elections Committee on January 12, 2004.
    • Testimony in support offered to the Senate Government Operations and Elections Committee on January 20, 2004, by Paul Backman, NW Turfgrass Association, Western Washington Golf Assn.; Larry Gilhuli, USGA, Peninsula High School Golf Coach; Julie Sexton, DOR, who testified that the sport of golf instills the values of etiquette, rules and responsibility in high school children. Golf courses donate thousands of dollars worth of free use of their facilities for high school golfers to practice and play matches. Golf courses also donate to charitable causes by means of free use of their facilities and free rounds of golf. Without this use tax exemption, the paperwork to track the use tax would make these donations unfeasible. The Department of Revenue does not think the Legislature intended this application of the use tax, even though an audit found a discrepancy.
  • Substitute offered to the Senate Government Operations and Elections Committee on January 21, 2004, to create a use tax exemption for amusement and recreation services donated to nonprofit organizations or state or local governments. The substitute passed in committee on January 21, 2004.
  • Referred to the Senate Ways & Means Committee on January 21, 2004.
  • Referred to the Senate Rules Committee on February 4, 2004.
• Passed in the Senate (45 to 0) on March 4, 2004, establishing a tax exemption for amusement and recreation services donated to or by nonprofit charitable organizations and state or local governmental entities. [Vote Details and Comments]
• Received in the House on March 5, 2004.
• Passed in the House (94 to 1) on March 5, 2004, establishing a tax exemption for amusement and recreation services donated to or by nonprofit charitable organizations and state or local governmental entities. [Vote Details and Comments]
• Signed by Gov. Gary Locke on March 26, 2004, regarding establishing a tax exemption for amusement and recreation services donated to or by nonprofit charitable organizations and state or local governmental entities.