WA SB6113

Amends tire fee collection provisions by changing the seller retention amount from a fixed "ten percent" to reference the amount specified in RCW 70A.205.430(1)

Clarifies that temporary staffing services exclude paymaster services to the extent amounts are deductible under RCW 82.04.43393, and excludes staffing services provided to hospitals licensed under chapter 70.41 or 71.12 RCW

Excludes from the definition of "digital automated service" incidental uses of digital automated services used solely for transmitting communications between a service provider and buyer of an underlying service

Creates a transition period (October 1, 2025 through March 31, 2026) allowing businesses with qualifying existing contracts signed before October 1, 2025 to elect business and occupation tax treatment under either RCW 82.04.250 or 82.04.290(2)

Makes technical corrections and clarifications throughout multiple tax statutes including definitions of retail sale, wholesale sale, digital goods, timberland incidental use, and estate tax deduction amounts