WA HB1751

Exempts required course materials from state retail sales tax (RCW 82.08) and use tax (RCW 82.12) for students enrolled at Washington public institutions of higher education

Eligible materials include textbooks, supplementary materials, and instructional content in digital or physical format that are required or recommended for credit-bearing courses

Students must present valid student ID, proof of course enrollment, and purchase from an affiliated bookstore, institution-designated online vendor, or retailer that verifies enrollment

Requires institutions to inform students about the exemption through official websites and course syllabi

36 states and Puerto Rico already have some form of sales tax exemption for course materials; nationwide textbook prices increased 1,041% between 1977 and 2015