Bill > HB1751

This bill establishes a sales and use tax exemption for required course materials purchased by students at public institutions of higher education. The bill aims to reduce financial burdens on students by eliminating sales tax on textbooks and other instructional materials. To qualify for the exemption, students must present a valid student ID, prove enrollment in a specific course, and purchase materials from an affiliated bookstore, designated online vendor, or retailer that can verify enrollment and course requirements. Institutions of higher education are required to publish information about the tax exemption on their websites and include details in course syllabi. The bill defines "required course materials" broadly, covering physical and digital textbooks, supplementary materials, and other instructional content required or recommended for academic courses. The legislature's rationale includes addressing the significant cost of educational materials, noting that textbook prices have increased 1,041 percent between 1977 and 2015, and that 65 percent of college students have reported not buying a required textbook due to cost. By providing this tax exemption, the bill seeks to make educational resources more affordable and accessible for students.

Budget and Finance

https://app.leg.wa.gov/billsummary?BillNumber=1751&Year=2025&Initiative=false