Nonprofit camps and conference centers

From the 2024 DOR Tax Exemption Study

82.08.830 - Nonprofit camps and conference centers Description Items sold by nonprofit organizations at camps or conference centers are exempt from sales tax if: - The sale takes place on property exempt from the property tax. - The income from the sale is exempt from B&O tax. The exemption applies to lodging, parking, food and meals, books, tapes, and other products available only to participants of the camp or conference center event and not to the general public. Purpose To reduce the cost of operating camps and conference centers and to support nonprofit organizations. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.410 $0.433 $0.478 $0.517 Local Taxes $0.184 $0.199 $0.215 $0.232 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.406 $0.478 $0.517 Local Taxes $0.000 $0.183 $0.215 $0.232 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Camps generated $26 billion in revenue nationally in 2021. - Nonprofit organizations receiving a property tax exemption i