WA SB5431

Updates references from "annual survey" to "tax performance report" for data the Joint Legislative Audit and Review Committee uses to evaluate solar silicon industry tax preferences

Allows retail sales tax to not be stated separately from the selling price on medical equipment sales paid by health insurance providers when payment is a fixed contractual amount and the vendor cannot collect any balance from the patient

Converts written numbers in existing tax statutes to numerical format (e.g., "ninety" to "90," "twenty thousand" to "20,000") without changing substance

Shifts the quadrennial tax exemption review reporting requirement from January 1984 cycle to January 2029 cycle and removes a 2012-era exemption allowing the Department of Revenue to skip reviewing low-revenue-impact exemptions

Effective date: July 27, 2025; passed unanimously (Senate 48-0, House 97-0)