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WA HB1100

Bill

Status

Introduced

1/13/2025

Primary Sponsor

Cyndy Jacobsen

Click for details

Origin

House of Representatives

2025-2026 Regular Session

AI Summary

  • Authorizes cities and counties to impose a local sales and use tax of up to 0.5% by resolution or ordinance
  • Local tax is credited against the state sales tax rate, meaning consumers pay the same total amount while revenue shifts from state to local governments
  • Combined city and county tax cannot exceed 0.5%; if both jurisdictions impose the tax, the city's tax is credited against the county's
  • Washington Department of Revenue must collect the tax on behalf of local governments at no cost to cities or counties
  • Takes effect January 1, 2026

Legislative Description

Creating a local sales and use tax.

Last Action

By resolution, reintroduced and retained in present status.

1/12/2026

Committee Referrals

Finance1/13/2025

Full Bill Text

No bill text available