WA SB5259

Sales and use tax exemption created for bait purchased by commercial fishing businesses holding a fishery license under chapter 77.65 RCW

"Bait" defined as any food or appetizing substance used to attract food fish or shellfish for commercial harvest; fishing charter companies providing recreational fishing are excluded

Buyers must obtain an exemption certificate from the Department of Revenue and provide it to sellers to claim the exemption

Tax preference expires January 1, 2037, and the Joint Legislative Audit and Review Committee will evaluate fiscal impact and compare treatment to similar industries like commercial farming

Effective date is January 1, 2026