// Exemption
Fund-raising sales of magazines
Retail Sales & Use Tax exemption · RCW 82.08.02535 · enacted 1995
Details
- Citation
- RCW 82.08.02535
- Study reference
- E1577-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Nonprofit
- Year enacted
- 1995
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0.172 · FY 2026: 0.188 · FY 2027: 0.188
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0.383 · FY 2026: 0.418 · FY 2027: 0.418
- Taxpayer savings — local ($M)
- FY 2024: 0.19 · FY 2025: 0.188 · FY 2026: 0.188 · FY 2027: 0.188
- Taxpayer savings — state ($M)
- FY 2024: 0.423 · FY 2025: 0.418 · FY 2026: 0.418 · FY 2027: 0.418
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
PDF RCW 82.08.02535 Exemptions — Sales and distribution of magazines or periodicals by subscription for fund-raising. The tax levied by RCW 82.08.020 does not apply to subscription sales of magazines or periodicals, including magazines and periodicals transferred electronically to the buyer, for the purposes of fund-raising by (1) educational institutions as defined in RCW 82.04.170 , or (2) nonprofit organizations engaged in activities primarily for the benefit of boys and girls nineteen years and younger. [ 2009 c 535 s 507 ; 1995 2nd sp.s. c 8 s 1 .] NOTES: Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 . Effective date — 1995 2nd sp.s. c 8: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 2nd sp.s. c 8 s 2 .]
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: