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Wash. Rev. Code § 82.04.4327

Deductions—Artistic and cultural organizations

Washington · Revised Code of Washington Chapter 82.04 — Business and Occupation Tax · Status: effective

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Wash. Rev. Code § 82.04.4327, Deductions—Artistic and cultural organizations, Washington, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1534428
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In computing tax under this chapter, an artistic or cultural organization may deduct from the measure of tax: (1) All amounts received by the artistic or cultural organization; and(2) The value of articles manufactured by the artistic or cultural organization solely for use by the organization in displaying art objects or presenting artistic or cultural exhibitions, performances, or programs for attendance or viewing by the general public.