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Bill > SB6113

WA SB6113

WA SB6113
Concerning taxes administered by the department of revenue.

summary

Introduced
01/14/2026
In Committee
03/02/2026
Crossed Over
02/16/2026
Passed
03/30/2026
Dead
Signed/Enacted/Adopted
03/30/2026

Introduced Session

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 70A.205.405, 82.04.050, 82.04.060, 82.04.192, 82.04.4451, 82.08.010, 6 82.08.0208, 82.08.9999, 82.08.0256, 82.12.010, 82.12.0208, 82.32.023, 7 82.32.087, 82.32.730, 82.48A.020, 83.100.048, 26.28.080, and 8 70.155.010; reenacting and amending RCW 82.04.299, 82.04.29004, 9 82.08.020, 82.12.020, and 84.34.020; adding a new section to chapter 10 82.04 RCW; adding a new section to chapter 82.32 RCW; creating new 11 sections; repealing RCW 82.04.29001; and providing expiration dates. 12

AI Summary

This bill makes various technical corrections and clarifications to tax laws administered by the Department of Revenue, aiming for administrative efficiencies without significantly impacting state or local tax revenue. Key provisions include updating definitions and taxability of digital goods and services, clarifying rules for marketplace facilitators and remote sellers, adjusting the workforce education investment surcharge for advanced computing businesses, and modifying the financial institution tax. It also amends definitions related to sales and use tax, revises rules for the sale of new replacement vehicle tires, and makes technical adjustments to various tax codes, including those concerning motor vehicles, recreational vessels, and estate taxes. Additionally, the bill introduces a penalty waiver program for certain sales tax liabilities incurred during a transition period related to new taxes, and it updates age restrictions for the sale of tobacco and vapor products. Some sections were vetoed by the governor, specifically those related to noncommercial aircraft taxes and a new tax penalty waiver program, due to technical conflicts or funding concerns.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

Effective date 6/11/2026. (on 03/30/2026)
(1 Companion Bills)

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bill summary

Document Type Source Location
State Bill Page https://app.leg.wa.gov/billsummary?BillNumber=6113&Year=2025&Initiative=false
BillText https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/6113-S.SL.pdf
Fiscal Note - 6113 SSB .PL (Final) https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=77650
BillText https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Senate%20Passed%20Legislature/6113-S.PL.pdf
Final bill report https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/6113-S.E%20SBR%20FBR%2026.pdf
Fiscal Note - 6113 ESSB AMH FIN H3718.2 (Final) https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=77521
Fiscal Note - 6113 ESSB AMH FIN H3718.2 (Partial) https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=77516
Engrossed substitute House bill report https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/House/6113-S.E%20HBR%20APH%2026.pdf
Berg 6113-S.E AMH BER H3813.1 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/6113-S.E%20AMH%20BER%20H3813.1.pdf
Engrossed substitute Senate bill report https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/6113-S.E%20SBR%20HA%2026.pdf
Fiscal Note - 6113 SSB AMS KING S5182.1 (Partial) https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=77448
Berg 6113-S.E AMH BER KRNG 173 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/6113-S.E%20AMH%20BER%20KRNG%20173.pdf
Orcutt 6113-S.E AMH ORCU KRNG 159 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/6113-S.E%20AMH%20ORCU%20KRNG%20159.pdf
Jacobsen 6113-S.E AMH JACO KRNG 158 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/6113-S.E%20AMH%20JACO%20KRNG%20158.pdf
Jacobsen 6113-S.E AMH JACO KRNG 157 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/6113-S.E%20AMH%20JACO%20KRNG%20157.pdf
Jacobsen 6113-S.E AMH JACO KRNG 156 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/6113-S.E%20AMH%20JACO%20KRNG%20156.pdf
Couture 6113-S.E AMH COUT KRNG 160 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/6113-S.E%20AMH%20COUT%20KRNG%20160.pdf
Couture 6113-S.E AMH COUT H3791.1 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/6113-S.E%20AMH%20COUT%20H3791.1.pdf
Walsh 6113-S.E AMH WALJ KRNG 163 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/6113-S.E%20AMH%20WALJ%20KRNG%20163.pdf
Walsh 6113-S.E AMH WALJ KRNG 161 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/6113-S.E%20AMH%20WALJ%20KRNG%20161.pdf
Barnard 6113-S.E AMH BARN KRNG 164 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/6113-S.E%20AMH%20BARN%20KRNG%20164.pdf
Engrossed substitute House bill report https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/House/6113-S.E%20HBR%20FIN%2026.pdf
Finance 6113-S.E AMH FIN H3718.2 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/6113-S.E%20AMH%20FIN%20H3718.2.pdf
Fiscal Note - 6113 ESSB (Final) https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=77310
Fiscal Note - 6113 SSB (Final) https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=77284
Engrossed substitute House bill analysis 2026 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/House/6113-S.E%20HBA%20FIN%2026.pdf
Engrossed substitute Senate bill report https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/6113-S.E%20SBR%20APS%2026.pdf
BillText https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Senate%20Bills/6113-S.E.pdf
King 6113-S AMS KING S5182.1 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/Senate/6113-S%20AMS%20KING%20S5182.1.pdf
BillText https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Senate%20Bills/6113-S.pdf
Senate bill report https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/6113%20SBR%20WM%20OC%2026.pdf
Senate bill report https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/6113%20SBR%20WM%20TA%2026.pdf
Fiscal Note - 6113 SB (Final) https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=75494
Senate bill report (orig.) https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/6113%20SBA%20WM%2026.pdf
BillText https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Senate%20Bills/6113.pdf
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