Law

According to  the Washington State Department of Revenue, if you sell items or services as a short-term sale to further the goals of EUUC, you do not need to collect sales tax. Ongoing sales, such as the Bookstore, do collect sales tax. Specifically, Nonprofit Organizations says,

Nonprofit organizations are generally required to collect and remit retail sales tax and pay business and occupation (B&O) taxes on their sales of goods and retail services. However, the law provides limited exemptions for certain fundraising activities.
The B&O and sales tax exemptions are limited to:

fundraising activities

conducted by qualified nonprofit organizations

that do not constitute a regular place of business

where the proceeds of the fundraising are used to further the nonprofit’s goals .  

 

Check for revisions in the law

As you plan a sales project, please check the Washington State Department of Revenue – Nonprofit Organizations for revisioins in the law. As you read, you will need to know that EUUC is exempt from federal tax under Section 501 (c)(3) of the federal internal revenue code.