This bill proposes the exemption of clay targets from sales and use tax specifically for nonprofit gun clubs that provide clay target shooting activities for a fee. A new section is added to chapter 82.08 RCW, stating that the sales tax does not apply to clay targets purchased by these clubs, provided that the buyer presents an exemption certificate to the seller. The seller is required to keep a copy of this certificate for their records, and the Department of Revenue will create a separate tax reporting line for these exemptions for sellers who file electronically.

Additionally, a new section is added to chapter 82.12 RCW, clarifying that the use of clay targets by nonprofit gun clubs during paid shooting activities is exempt from the provisions of this chapter. The bill also specifies that certain existing regulations, namely RCW 82.32.805 and 82.32.808, do not apply to this act, thereby streamlining the process for these nonprofit organizations.