WA SB5340

Permanently exempts bottled water and prepared food from Washington state sales and use tax by adding them to the existing "food and food ingredients" exemption under RCW 82.08.0293

Creates a new sales and use tax exemption for clothing and footwear for human use, including protective work equipment and sewing supplies

Excludes from the clothing exemption: clothing accessories sold separately, fur clothing (where fur value exceeds three times the next most valuable component), and sport or recreational equipment

Amends the definition of "prepared food" to include items previously excluded, such as bakery items, food sold by weight/volume, and food from manufacturers in NAICS sector 311

Exempts this act from tax preference performance statement requirements under RCW 82.32.805 and 82.32.808