Bill

Bill > HB2257


WA HB2257

WA HB2257
Concerning taxes administered by the department of revenue.


summary

Introduced
01/12/2026
In Committee
02/04/2026
Crossed Over
Passed
Dead

Introduced Session

Potential new amendment
2025-2026 Regular Session

Bill Summary

AN ACT Relating to improving the tax law administered by the 2 department of revenue by making technical corrections, clarifying 3 ambiguities, and providing administrative efficiencies in a manner 4 that is not estimated to affect state or local tax; amending RCW 5 70.155.010, 82.04.050, 82.04.060, 82.04.192, 82.04.288, 82.04.4451, 6 82.08.010, 82.08.0208, 82.08.0256, 82.12.010, 82.12.0208, 82.32.023, 7 82.32.087, 82.32.730, 82.48A.020, and 83.100.048; reenacting and 8 amending RCW 82.04.299, 82.04.29004, 82.12.020, and 84.34.020; adding 9 a new section to chapter 82.04 RCW; adding a new section to chapter 10 82.08 RCW; adding a new section to chapter 82.12 RCW; creating new 11 sections; repealing RCW 82.04.29001; and providing an expiration 12 date. 13

AI Summary

This bill makes various technical corrections and clarifications to Washington state's tax laws administered by the Department of Revenue, aiming for administrative efficiencies without significant changes to overall tax revenue. Key provisions include updating definitions for tobacco products to include alternative nicotine products, clarifying what constitutes a "sale at retail" for various services and digital goods, and adjusting taxability for certain business activities. It also introduces a temporary surcharge on select advanced computing businesses and financial institutions, with specific exemptions for healthcare providers and certain financial entities, and modifies rules regarding the sourcing of sales and the application of direct pay permits. Additionally, the bill provides exemptions for certain services provided to K-12 schools and educational service districts, repeals an outdated section on custom software taxation, and establishes retroactive application for some of these changes to ensure consistent tax treatment.

Committee Categories

Budget and Finance

Sponsors (20)

Last Action

House Floor Amendment - Berg 2257-S AMH BER KRNG 133 (on 02/10/2026)

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