WA SB5383

Sales and use tax exemption applies to labor, services, building materials, equipment, and tangible personal property used in qualified salmon recovery projects, effective August 1, 2025

Qualified salmon recovery projects include construction, restoration, or improvement of habitat, hatchery facilities, fish barrier removal/replacement, and land acquisition aimed at increasing salmon and steelhead stocks

Eligible project sponsors include private, public, or tribal entities that have received state funding for salmon recovery project construction or rehabilitation

Sponsors must apply to the Department of Revenue for an exemption certificate, provide it to sellers, and notify the department when the project is operationally complete

Any tax due must be paid within 60 days of exemption certificate expiration, with no penalties or interest assessed if paid within that period