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(22) Amounts derived from manufacturing, selling or distributing motor vehicle fuel. <br /> This chapter shall not apply to the manufacturing, selling, or distributing motor vehicle <br /> fuel, as the term "motor vehicle fuel" is defined in RCW 82.36.010 and exempt under <br /> RCW 82.36.440, provided that any fuel not subjected to the state fuel excise tax, or any <br /> other applicable deduction or exemption, will be taxable under this chapter. <br /> (23) Amounts derived from liquor, and the sale or distribution of liquor. This chapter <br /> shall not apply to liquor as defined in RCW 66.04.010 (15) and exempt in RCW <br /> 66.08.120. <br /> (24) Casual and isolated sales. This chapter shall not apply to the gross proceeds derived <br /> from casual or isolated sales. <br /> Section 10. Deductions. <br /> In computing the license fee or tax, there may be deducted from the measure of <br /> tax the following items: <br /> Deductions for non-profit organizations. <br /> (1) Membership fees and certain service fees by non-profit youth organization. For <br /> purposes of this section, "non-profit youth organization" means a non-profit organization <br /> engaged in character building of youth which is exempt from property tax under RCW <br /> 84.36.030. In computing tax due under this chapter, there maybe deducted from the <br /> measure of tax all amounts received by a non-profit youth organization: <br /> (a) As membership fees or dues, irrespective of the fact that the payment of the <br /> membership fees or dues to the organization may entitle its members, in addition <br /> to other rights or privileges, to receive services from the organization or to use the <br /> organization's facilities; or <br /> (b) From members of the organization for camping and recreational services <br /> provided by the organization or for the use of the organization's camping and <br /> recreational facilities. <br /> (2) Fees, dues, charges. In computing tax, there may be deducted from the measure of tax <br /> amounts derived from bona fide: <br /> (a) initiation fees; <br /> (b) dues; <br /> (c) contributions; <br /> (d) donations; <br /> (e) tuition fees; <br /> (f) charges made by a non-profit trade or professional organization for attending <br /> or occupying space at a trade show, convention, or educational seminar sponsored <br /> 25 <br />