WA SB6012

Schools regulated under Title 28A (K-12 public schools) or chapter 72.40 RCW (state schools for the blind and deaf) would be exempt from retail sales tax on certain professional and business services

Exempt services include information technology training, technical support, help desk services, custom website development, investigation and security services, temporary staffing, advertising services, and live presentations such as lectures, seminars, workshops, and courses

Exempt digital services include human effort-based services, live presentations via internet or telecommunications, advertising services, and data processing services when sold to qualifying schools

The bill amends RCW 82.04.050 to add schools to existing exemptions that currently apply only to sales between members of affiliated corporate groups

The tax preference performance statement requirements under RCW 82.32.805 and 82.32.808 do not apply to this exemption