WA SB6114

Establishes a statutory definition of "fixture" for real estate excise tax purposes as property affixed to real estate that is necessary to the property's function, designed for use with the property, or requires special equipment/alteration to remove

Defines "affixed" as property installed on, attached to, or embedded in real property through weight, size, fasteners, structural integration, or partial burial underground

Excludes items attached solely by quick disconnect conduits such as power or electronic cabling from the definition of "affixed"

Specifies that fixture determinations must be made without regard to the owner's intent, property tax classifications, uniform commercial code characterizations, or buyer-seller/lessor-lessee agreements

Amends RCW 82.02.010 and RCW 82.45.032 to incorporate the new definitions, explicitly adding "fixtures" to the definition of real property subject to excise tax