Loading chat...

WA SB6351

Bill

Status

Engrossed

3/3/2026

Primary Sponsor

Adrian Cortes

Click for details

Origin

Senate

2025-2026 Regular Session

AI Summary

  • Exempts elementary and secondary schools from sales tax on specified services including information technology training, technical support, custom website development, investigation/security services, temporary staffing, advertising services, and live presentations

  • Exempts elementary and secondary schools from sales tax on custom software and customization of prewritten computer software, regardless of delivery method

  • Excludes before-and-after school care programs from the taxable "live presentations" category, where such programs provide educational or enrichment activities like athletics, tutoring, clubs, and outdoor exploration for school-aged children

  • Exempts classes provided by arts and cultural nonprofit organizations (501(c)(3) organizations dedicated to visual, performing, literary, or media arts education) from sales tax on live presentations

  • Effective date is July 1, 2026

Legislative Description

Increasing fiscal resources for students and children by providing targeted sales tax exemptions for schools and certain before-and-after school care programs and arts and cultural classes.

Last Action

First reading, referred to Finance.

3/4/2026

Committee Referrals

Finance3/4/2026
Rules3/2/2026
Ways & Means2/9/2026

Full Bill Text

No bill text available