WA HB2257

Amends $5 per tire fee collection on new replacement vehicle tires, changing seller retention from "ten percent" to the amount specified in RCW 70A.205.430(1)

Clarifies definitions of "retail sale" and "sale at retail" including updates to temporary staffing services, investigation services, advertising services, and live presentations; excludes certain sales between affiliated group members from retail sales tax

Modifies digital automated services exclusions to include services incidental to underlying services when used solely for transmitting communications between service provider and buyer with no separate consideration

Updates workforce education investment surcharge provisions for advanced computing businesses, including 7.5% rate beginning January 1, 2026, with $75,000,000 annual cap for affiliated groups

Provides transition period (October 1, 2025 through March 31, 2026) for qualifying existing contracts signed before October 1, 2025, allowing election to treat amounts as subject to tax under either RCW 82.04.250 or 82.04.290(2)