Bill > HB1047

This bill creates a sales tax and use tax exemption for fire districts located in rural counties, specifically targeting those with populations of 10,000 or fewer. The legislation aims to reduce the financial burden on fire districts serving large, sparsely populated areas by allowing them to purchase fire and emergency medical equipment without paying sales or use taxes. To qualify for the exemption, an eligible fire district must apply to the state department for a certificate of exemption, and the department will publish an annual list of qualifying districts by January 1st. The term "equipment" is broadly defined to include fire and emergency medical apparatus, vehicles, machinery, and other items necessary for fire prevention, emergency medical services, and life and property protection. The tax exemption will apply to purchases and uses made on or after October 1, 2025, providing financial relief to small, rural fire districts that often struggle with limited tax bases and extensive service areas.

Budget and Finance

https://app.leg.wa.gov/billsummary?BillNumber=1047&Year=2025&Initiative=false