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ire. • <br /> . . <br /> • <br /> • <br /> • <br /> 1 as broker for such companies, and provided, further, <br /> that the provisions of this subsection shall not exempt <br /> 2 any bonding company from tax with respect to gross <br /> income derived from the completion of any contract as to <br /> 3 which it is a surety, or as to any liability as successor <br /> to the liability of the defaulting contractor. <br /> 4 <br /> (d) Any person in respect to the business of growing <br /> 5 or producing for sale upon his own lands or upon land <br /> in which he has a present right of possession, any <br /> 6 agricultural or horticultural product or crop, including <br /> the raising for sale of any animal, bird or insect, or <br /> 7 the milk, eggs, wool, fur, meat, honey or other substance <br /> obtained therefrom, or in respect to the sale of such <br /> 8 products at wholesale by such grower, producer or <br /> raiser thereof. This exemption shall not apply to any <br /> 9 person selling such products at retail or using such <br /> products as ingredients in a manufacturing process; <br /> 10 nor to the sale of any animal or substance obtained <br /> therefrom by a person in connection with his business <br /> 11 of operating a stockyard or a slaughter or packing house; <br /> nor to any person in respect to the business of taking, <br /> 12 cultivating or raising Christmas trees or timber; nor <br /> to any association of persons whatever, whether mutual, <br /> 13 co-operative or otherwise, engaging in any business <br /> activity with respect to which tax liability is imposed under <br /> 14 the provisions of this title; <br /> 15 (e) Any person in respect to the business of conducting <br /> boxing contests and sparring and/or wrestling matches <br /> 16 and exhibitions for the conduct of which a license must be <br /> secured from the State Athletic Commission. <br /> 17 <br /> (f) Any person in respect to the business of conducting race <br /> 18 meets for the conduct of which a license must be secured <br /> from the State Horse Racing Commission. <br /> 19 <br /> (g) Any person in respect to his employment in the <br /> 20 capacity of an employee or servant as distinguished from <br /> that of an independent contractor. <br /> 21 <br /> (h) Fraternal benefit societies or fraternal fire insurance <br /> 22 associations, as described in Title 48 of the Revised Code <br /> of Washington, and beneficiary corporations or societies <br /> 23 organized under Title 24 of the Revised Code of Washington; <br /> PROVIDING, that such corporations or societies provide <br /> 24 in their by-laws for the payment of death benefits. <br /> 25 (i) The gross sales or the gross income received by <br /> corporations which have been incorporated under any act <br /> 26 of the Congress of the United States of America and whose <br /> principal purposes are to furnish volunteer aid to members <br /> 27 of the armed forces of the United States and also to carry <br /> on a system of national and international relief and to <br /> 28 apply the same in mitigating the sufferings caused by <br /> pestilence, famine, fire, floods and other national <br /> 29 calamities and to devise and carry on measures for <br /> preventing the same. <br /> 30 (j) Amounts derived from the lease, rental or sale of real <br /> 31 estate; Provided, however, that nothing herein shall be <br /> construed to allow a deduction of the amounts derived from <br /> 32 engaging in any business wherein a mere license to use or enjoy <br /> -2- <br />