RCW 82.08.0291: Exemptions—Sales of amusement and recreation services or personal services by nonprofit youth organization—Local government physical fitness classes.

The tax imposed by RCW 82.08.020 does not apply to sales defined as a sale at retail and retail sale under *RCW 82.04.050 (3)(g) or (15), by a nonprofit youth organization, as defined in RCW 82.04.4271, to members of the organization; and the tax does not apply to physical fitness classes provided by a local government.