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WAC 249 Artistic or cultural organizations.            
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-249   03/06/1986 Artistic or cultural organizations.  
           
         
RCW: 82.04.4322   1981 Deductions -- Artistic or cultural organization -- Compensation from United States, state, etc., for artistic or cultural exhibitions, performances, or programs.  
  82.04.4324   1981 Deduction- Value of articles for use in displaying art objects or presenting artistic or cultural exhibitions, performances, or programs  
  82.04.4326   1981 Deductions -- Artistic or cultural organizations -- Tuition charges for attending artistic or cultural education programs.  
  82.04.4327   1985 Deductions -- Artistic and cultural organizations -- Income from business activities.  
  82.04.4328   1985 "Artistic or cultural organization" defined.  
           
         
ETA: None        
           
         
INDUSTRY GUIDES:        
           
         
SPECIAL NOTICES:        
Subject Title Reference:        
    11/08/1999 "New Buyers" Retail Sales Tax Exemption Certificate  
Fireworks Sales   8/13/09 Fireworks Sales, Distributors and Retail Sales by Nonprofit Organizations Tax Registration and Reporting Requirements Information Notice  
    05/30/2007 Fireworks Sales: Distributors and Retail Sales by Nonprofit Organizations Tax Registration and Reporting Requirements Information Notice  
           
         
DIRECTIVE: None        
           
         
RPM: 82.04.4328     "Artistic or cultural organization" defined.  
  82.08.031     Exemptions - Sales to artistic or cultural Organizations of certain objects acquired for exhibition or presentation.  
           
         
WTD: 5 WTD 61 88-23   B&O TAX -- DEDUCTION -- ARTISTIC AND CULTURAL ORGANIZATION -- DEFINITION -- ELIGIBILITY -- BOARD OF DIRECTORS. A nonprofit corporation was found to be eligible for the exemptions and deductions from excise tax as an artistic or cultural organization, even though its Articles of Incorporation specified a board of directors of less than eight members. Taxpayer showed that, in fact it had at least eight members on its board throughout the audit period.  
  22 WTD 157 01-104   B&O TAX & RETAIL SALES TAX & USE TAX -- DEDUCTIONS & EXEMPTIONS--ARTISTIC AND CULTURAL ORGANIZATION – PUBLIC ESTATE GARDEN.A non-profit corporation that displayed a public estate garden was not entitled to a B&O tax deduction or retail sales tax or use tax exemption because the garden was not the type of exhibits or presentations commonly, usually, or ordinarily displayed in art or history museums.  
  22 WTD 163 01-104ER   B&O TAX & RETAIL SALES TAX & USE TAX -- DEDUCTIONS & EXEMPTIONS--ARTISTIC AND CULTURAL ORGANIZATION – PUBLIC ESTATE GARDEN.A non-profit corporation that displayed a public estate garden was not entitled to a B&O tax deduction or retail sales tax or use tax exemption because the garden was not the type of exhibits or presentations commonly, usually, or ordinarily displayed in art or history museums.  
         
         
           
         
OTHER: