Bill > SB6351

This bill amends existing law to provide targeted sales tax exemptions for schools and certain before-and-after school care programs and arts and cultural classes, aiming to increase fiscal resources for students and children. Specifically, it modifies the definition of "sale at retail" or "retail sale" to exclude certain services when provided to elementary or secondary schools, including information technology training, technical support, custom software development, and live presentations like lectures and workshops. Importantly, this exemption for schools does not apply to before-and-after school care programs or classes provided by arts and cultural nonprofit organizations, even when those services are provided to students. The bill also clarifies that these exemptions do not apply to services provided to members of an affiliated group or to certain other specified services. The new provisions take effect on July 1, 2026.

Budget and Finance

https://app.leg.wa.gov/billsummary?BillNumber=6351&Year=2025&Initiative=false