WA HB2121

Exempts nonprofits (as defined in RCW 82.04.635), schools regulated under Title 28A RCW or chapter 72.40 RCW, and educational institutions (as defined in RCW 26.30.010) from retail sales tax on specified services including IT services, website development, security services, temporary staffing, and advertising services

Excludes sales of digital goods, digital codes, and digital automated services from retail sales tax when sold to qualifying nonprofits, schools, or educational institutions, including human-effort services, live presentations, advertising services, and data processing services

Applies exemptions to transactions between members of affiliated business groups as already defined under existing law (RCW 82.04.299(1)(f))

Amends RCW 82.04.050 to modify the definition of "sale at retail" and "retail sale" to exclude these qualifying transactions

Exempts the bill from the standard tax preference performance statement requirements under RCW 82.32.805 and 82.32.808