BILL · 1991–92 SESSION · LATEST VERSION SHB 2187

HB 2187: Nonprofit orgs tax exemptns

Exempting nonprofit organization auctions from excise tax.

Summary

Any public benefit nonprofit organization is exempt from paying B&O tax and from collecting sales taxes on amounts received from fundraising auctions if the organization does not conduct more than one auction per year and the auction does not last more than two days. A public benefit nonprofit organization is defined as an organization exempt from tax under section 501(c)(3) of the federal internal revenue code.

From the Substitute House Bill Report (SHB 2187), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 51, Laws of 1991

IntroducedMar 22, 1991
Out of committee
Passed HouseApr 17, 1991
Passed SenateApr 19, 1991
Governor
LawApr 26, 1991

Prime sponsor: John O'Brien (D-37)
Introduced: March 22, 1991 in the House
Last action: April 26, 1991
Session law: Chapter 51, Laws of 1991
Budget: Has a fiscal note
Versions: HB 2187, SHB 2187

Sponsors

Prime sponsor: John O'Brien (D-37)

51 co-sponsors (25 Democrats, 26 Republicans)

Dennis Dellwo D-3 Jean Marie Brough R-30 Calvin Anderson D-43 Fred May R-41 Peter Kremen D-42 John Beck R-21 Paul Zellinsky D-23 C Louise Miller R-45 William Day D-3 Robert Basich D-19 Moyne Riley D-19 Richard King D-38 Marilyn Rasmussen D-2 Margarita Prentice D-11 Roy Ferguson R-48 Mike Padden R-4 Arthur Broback R-28 Clyde Ballard R-12 Betty Edmondson R-14 Bill Brumsickle R-20 Peggy Johnson R-35 Rose Bowman R-20 John Wynne R-39 Todd Mielke R-5 Sarah Casada R-25 Darwin Nealey R-9 Steve Van Luven R-48 Stephen Fuhrman R-7 Jeffrey Holland R-47 Simeon Wilson R-10 Karen Schmidt R-23 Richard Neher R-16 Barbara Lisk R-15 Margaret Rayburn D-15 Pat Scott D-38 Judith Roland D-31 Val Ogden D-49 George Orr D-4 Mary Margaret Haugen D-10 Ken Jacobsen D-46 Grace Cole D-1 R Wesley Pruitt D-26 Alexander McLean R-12 Randy Tate R-25 Bob Morton R-7 Georgette Valle D-34 Randolph Dorn D-2 Michael Heavey D-34 Rosa Franklin D-29 Maria Cantwell D-44 June Leonard D-11

Votes

House · Final Passage

April 17, 1991

Version voted on: SHB 2187

89 Yea 5 Nay 0 Absent 4 Excused

Party	Yea	Nay	Absent	Excused
Democrat	50	5	0	3
Republican	39	0	0	1

How each member voted

Yea (89)

Nay (5)

Excused (4)

Permalink to this vote

Senate · Final Passage

April 19, 1991

Version voted on: SHB 2187

45 Yea 2 Nay 0 Absent 2 Excused

Party	Yea	Nay	Absent	Excused
Democrat	21	2	0	1
Republican	24	0	0	1

How each member voted

Yea (45)

Nay (2)

Larry Vognild D-38
R. Lorraine Wojahn D-27

Excused (2)

A.L. "Slim" Rasmussen D-29
George Sellar R-12

Permalink to this vote

History

The Legislature's online data doesn't include step-by-step history for sessions before 2001. Its final status is shown above, and the official bill page may have more.

HB 2187 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

HB 2187 (2025–26) Child care assist./B&O tax · Did not pass · died in committee
HB 2187 (2023–24) Water/family farms · Did not pass · died in committee
HB 2187 (2019–20) Women veterans license plate · Did not pass · passed House, stalled in Senate
HB 2187 (2017–18) Public hospital EMTs/LEOFF 2 · Did not pass · died in committee
HB 2187 (2015–16) Gen. obligation bonds T.O. · Did not pass · died in committee
HB 2187 (2013–14) Voluntary stewardship progrm · Did not pass · stalled on the House floor
HB 2187 (2011–12) Vehicle access pass/DNR land · Did not pass · died in committee
HB 2187 (2009–10) Child support obligations · Did not pass · died in committee

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