Bill > SB5340

This bill permanently exempts bottled water, prepared food, and clothing from sales and use tax in Washington state. Specifically, the bill modifies existing law to include bottled water and prepared food within the definition of "food and food ingredients," which are already tax-exempt. For clothing, the bill creates a new section that completely eliminates sales and use tax on clothing and footwear for human use, with some specific definitions and exceptions. Clothing accessories, fur clothing, and sport or recreational equipment are not included in the tax exemption. The bill defines clothing broadly to include protective equipment, sewing equipment, and supplies, but excludes items not suitable for general use. This tax exemption applies to both sales tax (RCW 82.08) and use tax (RCW 82.12), meaning consumers will not have to pay these taxes when purchasing bottled water, prepared food, or clothing. The legislation aims to reduce the cost of basic necessities for Washington state residents by removing the sales tax from these items.

Budget and Finance

https://app.leg.wa.gov/billsummary?BillNumber=5340&Year=2025&Initiative=false