Tax Research | Washington Department of Revenue

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(RPM)
Document Reference	Description	Date of Issue	Status
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

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.4322	Deductions -- Artistic or cultural organization -- Compensation from United States, state, etc., for artistic or cultural exhibitions, performances, or programs.
82.04.4324	Deduction- Value of articles for use in displaying art objects or presenting artistic or cultural exhibitions, performances, or programs
82.04.4326	Deductions -- Artistic or cultural organizations -- Tuition charges for attending artistic or cultural education programs.
82.04.4327	Deductions -- Artistic and cultural organizations -- Income from business activities.
82.04.4328	"Artistic or cultural organization" defined.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-249	Artistic or cultural organizations.

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Fireworks Sales, Distributors and Retail Sales by Nonprofit Organizations Tax Registration and Reporting Requirements Information Notice
N/A	Fireworks Sales: Distributors and Retail Sales by Nonprofit Organizations Tax Registration and Reporting Requirements Information Notice
N/A	"New Buyers" Retail Sales Tax Exemption Certificate

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
22 WTD 157	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	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.
5 WTD 61	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.