// Exemption
Camps for disabled persons
Leasehold Excise Tax exemption · RCW 82.29A.130(13) · enacted 1995
Details
- Citation
- RCW 82.29A.130(13)
- Study reference
- E1298-1
- Tax type
- Leasehold Excise Tax
- Preference type
- Exemption
- Category
- Nonprofit
- Year enacted
- 1995
- End date
- 2034-01-01 00:00:00
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0.013 · FY 2026: 0.017 · FY 2027: 0.018
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0.015 · FY 2026: 0.02 · FY 2027: 0.02
- Taxpayer savings — local ($M)
- FY 2024: 0.017 · FY 2025: 0.017 · FY 2026: 0.017 · FY 2027: 0.018
- Taxpayer savings — state ($M)
- FY 2024: 0.019 · FY 2025: 0.02 · FY 2026: 0.02 · FY 2027: 0.02
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
Home Education Industry Guides Recreational And Fitness Services Day Camps Print Day camps Generally, charges for day camps offered by a nonprofit organization or state or local government entity that provide youth not older than 18, or that are focused on providing individuals with disabilities or mental illness, the opportunity to participate in a variety of supervised activities are subject to business and occupation (B&O) tax under the Service and Other Activities classification. Retail sales tax does not apply. Retail sales Sales of tangible personal property, such as t-shirts and water bottles, are subject to B&O tax under the Retailing classification and retail sales tax. Printer-friendly version More information RCW 82.04.050 Sale at retail, retail sale. WAC 458-20-183 Recreational services and activities. Youth camps section of our guide for child care businesses.
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: