WA SB5026

Creates a new "transportation preservation and maintenance account" in the state treasury, with funds restricted to preservation and maintenance of highways, roads, and bridges

Phases in dedication of state sales tax (6.5%) revenue from vehicle sales to transportation over six years: 16.66% starting July 1, 2026, increasing by 16.66% annually until 100% is dedicated by July 1, 2031

Applies to new and used vehicle sales including passenger vehicles, light trucks, commercial vehicles, travel trailers, recreational vehicles, motorcycles, and campers, but excludes retail car rentals

Exempts farm tractors, farm vehicles, off-road vehicles, nonhighway vehicles, bicycles, and snowmobiles from the sales tax dedication requirement

Maintains the existing 0.3% additional motor vehicle sales tax that currently goes to the multimodal transportation account (established in 2003)