Self-service storage/tax

AN ACT Relating to defining the rental or lease of individual 1
storage space at self-service storage facilities as a retail 2
transaction for the imposition of business and occupation and sales 3
and use taxes; reenacting and amending RCW 82.04.050; creating a new 4
section; and providing an effective date. 5
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:6
Sec. 1. RCW 82.04.050 and 2021 c 296 s 8 and 2021 c 143 s 2 are 7
each reenacted and amended to read as follows: 8
(1)(a) "Sale at retail" or "retail sale" means every sale of 9
tangible personal property (including articles produced, fabricated, 10
or imprinted) to all persons irrespective of the nature of their 11
business and including, among others, without limiting the scope 12
hereof, persons who install, repair, clean, alter, improve, 13
construct, or decorate real or personal property of or for consumers 14
other than a sale to a person who: 15
(i) Purchases for the purpose of resale as tangible personal 16
property in the regular course of business without intervening use by 17
such person, but a purchase for the purpose of resale by a regional 18
transit authority under RCW 81.112.300 is not a sale for resale; or19
(ii) Installs, repairs, cleans, alters, imprints, improves, 20
constructs, or decorates real or personal property of or for 21
H-0207.3
HOUSE BILL 1907
State of Washington 69th Legislature 2025 Regular Session
By Representatives Peterson, Gregerson, Ormsby, Parshley, Pollet,
Macri, and Hill
Read first time 02/10/25. Referred to Committee on Finance.
p. 1 HB 1907
consumers, if such tangible personal property becomes an ingredient 1
or component of such real or personal property without intervening 2
use by such person; or 3
(iii) Purchases for the purpose of consuming the property 4
purchased in producing for sale as a new article of tangible personal 5
property or substance, of which such property becomes an ingredient 6
or component or is a chemical used in processing, when the primary 7
purpose of such chemical is to create a chemical reaction directly 8
through contact with an ingredient of a new article being produced 9
for sale; or 10
(iv) Purchases for the purpose of consuming the property 11
purchased in producing ferrosilicon which is subsequently used in 12
producing magnesium for sale, if the primary purpose of such property 13
is to create a chemical reaction directly through contact with an 14
ingredient of ferrosilicon; or 15
(v) Purchases for the purpose of providing the property to 16
consumers as part of competitive telephone service, as defined in RCW 17
82.04.065; or 18
(vi) Purchases for the purpose of satisfying the person's 19
obligations under an extended warranty as defined in subsection (7) 20
of this section, if such tangible personal property replaces or 21
becomes an ingredient or component of property covered by the 22
extended warranty without intervening use by such person.23
(b) The term includes every sale of tangible personal property 24
that is used or consumed or to be used or consumed in the performance 25
of any activity defined as a "sale at retail" or "retail sale" even 26
though such property is resold or used as provided in (a)(i) through 27
(vi) of this subsection following such use. 28
(c) The term also means every sale of tangible personal property 29
to persons engaged in any business that is taxable under RCW 30
82.04.280(1) (a), (b), and (g), 82.04.290, and 82.04.2908.31
(2) The term "sale at retail" or "retail sale" includes the sale 32
of or charge made for tangible personal property consumed and/or for 33
labor and services rendered in respect to the following:34
(a) The installing, repairing, cleaning, altering, imprinting, or 35
improving of tangible personal property of or for consumers, 36
including charges made for the mere use of facilities in respect 37
thereto, but excluding charges made for the use of self-service 38
laundry facilities, and also excluding sales of laundry service to 39
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nonprofit health care facilities, and excluding services rendered in 1
respect to live animals, birds and insects; 2
(b) The constructing, repairing, decorating, or improving of new 3
or existing buildings or other structures under, upon, or above real 4
property of or for consumers, including the installing or attaching 5
of any article of tangible personal property therein or thereto, 6
whether or not such personal property becomes a part of the realty by 7
virtue of installation, and also includes the sale of services or 8
charges made for the clearing of land and the moving of earth 9
excepting the mere leveling of land used in commercial farming or 10
agriculture; 11
(c) The constructing, repairing, or improving of any structure 12
upon, above, or under any real property owned by an owner who conveys 13
the property by title, possession, or any other means to the person 14
performing such construction, repair, or improvement for the purpose 15
of performing such construction, repair, or improvement and the 16
property is then reconveyed by title, possession, or any other means 17
to the original owner; 18
(d) The cleaning, fumigating, razing, or moving of existing 19
buildings or structures, but does not include the charge made for 20
janitorial services; and for purposes of this section the term 21
"janitorial services" means those cleaning and caretaking services 22
ordinarily performed by commercial janitor service businesses 23
including, but not limited to, wall and window washing, floor 24
cleaning and waxing, and the cleaning in place of rugs, drapes and 25
upholstery. The term "janitorial services" does not include painting, 26
papering, repairing, furnace or septic tank cleaning, snow removal or 27
sandblasting; 28
(e) Automobile towing and similar automotive transportation 29
services, but not in respect to those required to report and pay 30
taxes under chapter 82.16 RCW; 31
(f)(i) The furnishing of lodging and all other services by a 32
hotel, rooming house, tourist court, motel, trailer camp, and the 33
granting of any similar license to use real property, as 34
distinguished from the renting or leasing of real property, and it is 35
presumed that the occupancy of real property for a continuous period 36
of one month or more constitutes a rental or lease of real property 37
and not a mere license to use or enjoy the same , except the rental or 38
lease of individual storage space at self-service storage facilities 39
as defined in RCW 19.150.010. 40
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(ii) For the purposes of this subsection, it is presumed that the 1
sale of and charge made for the furnishing of lodging for a 2
continuous period of one month or more to a person is a rental or 3
lease of real property and not a mere license to enjoy the same.4
(iii) For the purposes of this section, it is presumed that the 5
sale of and charge made for the furnishing of lodging offered 6
regularly for public occupancy for periods of less than a month 7
constitutes a license to use or enjoy the property subject to sales 8
and use tax and not a rental or lease of property; 9
(g) The rental or lease of individual storage space for any 10
length of time at self-service storage facilities as defined in RCW 11
19.150.010;12
(h) The installing, repairing, altering, or improving of digital 13
goods for consumers; 14
(((h))) (i) Persons taxable under (a), (b), (c), (d), (e), (f), 15
((and)) (g), and (h) of this subsection when such sales or charges 16
are for property, labor and services which are used or consumed in 17
whole or in part by such persons in the performance of any activity 18
defined as a "sale at retail" or "retail sale" even though such 19
property, labor and services may be resold after such use or 20
consumption. Nothing contained in this subsection may be construed to 21
modify subsection (1) of this section and nothing contained in 22
subsection (1) of this section may be construed to modify this 23
subsection. 24
(3) The term "sale at retail" or "retail sale" includes the sale 25
of or charge made for personal, business, or professional services 26
including amounts designated as interest, rents, fees, admission, and 27
other service emoluments however designated, received by persons 28
engaging in the following business activities: 29
(a) Abstract, title insurance, and escrow services;30
(b) Credit bureau services; 31
(c) Automobile parking and storage garage services;32
(d) Landscape maintenance and horticultural services but 33
excluding (i) horticultural services provided to farmers and (ii) 34
pruning, trimming, repairing, removing, and clearing of trees and 35
brush near electric transmission or distribution lines or equipment, 36
if performed by or at the direction of an electric utility;37
(e) Service charges associated with tickets to professional 38
sporting events; 39
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(f) The following personal services: Tanning salon services, 1
tattoo parlor services, steam bath services, turkish bath services, 2
escort services, and dating services; and 3
(g)(i) Operating an athletic or fitness facility, including all 4
charges for the use of such a facility or for any associated services 5
and amenities, except as provided in (g)(ii) of this subsection.6
(ii) Notwithstanding anything to the contrary in (g)(i) of this 7
subsection (3), the term "sale at retail" and "retail sale" under 8
this subsection does not include: 9
(A) Separately stated charges for the use of an athletic or 10
fitness facility where such use is primarily for a purpose other than 11
engaging in or receiving instruction in a physical fitness activity;12
(B) Separately stated charges for the use of a discrete portion 13
of an athletic or fitness facility, other than a pool, where such 14
discrete portion of the facility does not by itself meet the 15
definition of "athletic or fitness facility" in this subsection;16
(C) Separately stated charges for services, such as advertising, 17
massage, nutritional consulting, and body composition testing, that 18
do not require the customer to engage in physical fitness activities 19
to receive the service. The exclusion in this subsection 20
(3)(g)(ii)(C) does not apply to personal training services and 21
instruction in a physical fitness activity; 22
(D) Separately stated charges for physical therapy provided by a 23
physical therapist, as those terms are defined in RCW 18.74.010, or 24
occupational therapy provided by an occupational therapy 25
practitioner, as those terms are defined in RCW 18.59.020, when 26
performed pursuant to a referral from an authorized health care 27
practitioner or in consultation with an authorized health care 28
practitioner. For the purposes of this subsection (3)(g)(ii)(D), an 29
authorized health care practitioner means a health care practitioner 30
licensed under chapter 18.83, 18.25, 18.36A, 18.57, 18.71, or 18.71A 31
RCW, or, until July 1, 2022, chapter 18.57A RCW; 32
(E) Rent or association fees charged by a landlord or residential 33
association to a tenant or residential owner with access to an 34
athletic or fitness facility maintained by the landlord or 35
residential association, unless the rent or fee varies depending on 36
whether the tenant or owner has access to the facility;37
(F) Services provided in the regular course of employment by an 38
employee with access to an athletic or fitness facility maintained by 39
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the employer for use without charge by its employees or their family 1
members; 2
(G) The provision of access to an athletic or fitness facility by 3
an educational institution to its students and staff. However, 4
charges made by an educational institution to its alumni or other 5
members of the public for the use of any of the educational 6
institution's athletic or fitness facilities are a retail sale under 7
this subsection (3)(g). For purposes of this subsection 8
(3)(g)(ii)(G), "educational institution" has the same meaning as in 9
RCW 82.04.170; 10
(H) Yoga, chi gong, or martial arts classes, training, or events 11
held at a community center, park, school gymnasium, college or 12
university, hospital or other medical facility, private residence, or 13
any other facility that is not operated within and as part of an 14
athletic or fitness facility. 15
(iii) Nothing in (g)(ii) of this subsection (3) may be construed 16
to affect the taxation of sales made by the operator of an athletic 17
or fitness facility, where such sales are defined as a retail sale 18
under any provision of this section other than this subsection (3).19
(iv) For the purposes of this subsection (3)(g), the following 20
definitions apply: 21
(A) "Athletic or fitness facility" means an indoor or outdoor 22
facility or portion of a facility that is primarily used for: 23
Exercise classes; strength and conditioning programs; personal 24
training services; tennis, racquetball, handball, squash, or 25
pickleball; or other activities requiring the use of exercise or 26
strength training equipment, such as treadmills, elliptical machines, 27
stair climbers, stationary cycles, rowing machines, pilates 28
equipment, balls, climbing ropes, jump ropes, and weightlifting 29
equipment. 30
(B) "Martial arts" means any of the various systems of training 31
for physical combat or self-defense. "Martial arts" includes, but is 32
not limited to, karate, kung fu, tae kwon do, Krav Maga, boxing, 33
kickboxing, jujitsu, shootfighting, wrestling, aikido, judo, hapkido, 34
Kendo, tai chi, and mixed martial arts. 35
(C) "Physical fitness activities" means activities that involve 36
physical exertion for the purpose of improving or maintaining the 37
general fitness, strength, flexibility, conditioning, or health of 38
the participant. "Physical fitness activities" includes participating 39
in yoga, chi gong, or martial arts. 40
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(4)(a) The term also includes the renting or leasing of tangible 1
personal property to consumers. 2
(b) The term does not include the renting or leasing of tangible 3
personal property where the lease or rental is for the purpose of 4
sublease or subrent. 5
(5) The term also includes the providing of "competitive 6
telephone service," "telecommunications service," or "ancillary 7
services," as those terms are defined in RCW 82.04.065, to consumers.8
(6)(a) The term also includes the sale of prewritten computer 9
software to a consumer, regardless of the method of delivery to the 10
end user. For purposes of (a) and (b) of this subsection, the sale of 11
prewritten computer software includes the sale of or charge made for 12
a key or an enabling or activation code, where the key or code is 13
required to activate prewritten computer software and put the 14
software into use. There is no separate sale of the key or code from 15
the prewritten computer software, regardless of how the sale may be 16
characterized by the vendor or by the purchaser. 17
(b) The term "retail sale" does not include the sale of or charge 18
made for: 19
(i) Custom software; or 20
(ii) The customization of prewritten computer software.21
(c)(i) The term also includes the charge made to consumers for 22
the right to access and use prewritten computer software, where 23
possession of the software is maintained by the seller or a third 24
party, regardless of whether the charge for the service is on a per 25
use, per user, per license, subscription, or some other basis.26
(ii)(A) The service described in (c)(i) of this subsection (6) 27
includes the right to access and use prewritten computer software to 28
perform data processing. 29
(B) For purposes of this subsection (6)(c)(ii), "data processing" 30
means the systematic performance of operations on data to extract the 31
required information in an appropriate form or to convert the data to 32
usable information. Data processing includes check processing, image 33
processing, form processing, survey processing, payroll processing, 34
claim processing, and similar activities. 35
(7) The term also includes the sale of or charge made for an 36
extended warranty to a consumer. For purposes of this subsection, 37
"extended warranty" means an agreement for a specified duration to 38
perform the replacement or repair of tangible personal property at no 39
additional charge or a reduced charge for tangible personal property, 40
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labor, or both, or to provide indemnification for the replacement or 1
repair of tangible personal property, based on the occurrence of 2
specified events. The term "extended warranty" does not include an 3
agreement, otherwise meeting the definition of extended warranty in 4
this subsection, if no separate charge is made for the agreement and 5
the value of the agreement is included in the sales price of the 6
tangible personal property covered by the agreement. For purposes of 7
this subsection, "sales price" has the same meaning as in RCW 8
82.08.010. 9
(8)(a) The term also includes the following sales to consumers of 10
digital goods, digital codes, and digital automated services:11
(i) Sales in which the seller has granted the purchaser the right 12
of permanent use; 13
(ii) Sales in which the seller has granted the purchaser a right 14
of use that is less than permanent; 15
(iii) Sales in which the purchaser is not obligated to make 16
continued payment as a condition of the sale; and 17
(iv) Sales in which the purchaser is obligated to make continued 18
payment as a condition of the sale. 19
(b) A retail sale of digital goods, digital codes, or digital 20
automated services under this subsection (8) includes any services 21
provided by the seller exclusively in connection with the digital 22
goods, digital codes, or digital automated services, whether or not a 23
separate charge is made for such services. 24
(c) For purposes of this subsection, "permanent" means perpetual 25
or for an indefinite or unspecified length of time. A right of 26
permanent use is presumed to have been granted unless the agreement 27
between the seller and the purchaser specifies or the circumstances 28
surrounding the transaction suggest or indicate that the right to use 29
terminates on the occurrence of a condition subsequent.30
(9) The term also includes the charge made for providing tangible 31
personal property along with an operator for a fixed or indeterminate 32
period of time. A consideration of this is that the operator is 33
necessary for the tangible personal property to perform as designed. 34
For the purpose of this subsection (9), an operator must do more than 35
maintain, inspect, or set up the tangible personal property.36
(10) The term does not include the sale of or charge made for 37
labor and services rendered in respect to the building, repairing, or 38
improving of any street, place, road, highway, easement, right-of-39
way, mass public transportation terminal or parking facility, bridge, 40
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tunnel, or trestle which is owned by a municipal corporation or 1
political subdivision of the state or by the United States and which 2
is used or to be used primarily for foot or vehicular traffic 3
including mass transportation vehicles of any kind.4
(11) The term also does not include sales of chemical sprays or 5
washes to persons for the purpose of postharvest treatment of fruit 6
for the prevention of scald, fungus, mold, or decay, nor does it 7
include sales of feed, seed, seedlings, fertilizer, agents for 8
enhanced pollination including insects such as bees, and spray 9
materials to: (a) Persons who participate in the federal conservation 10
reserve program, the environmental quality incentives program, the 11
wetlands reserve program, and the wildlife habitat incentives 12
program, or their successors administered by the United States 13
department of agriculture; (b) farmers for the purpose of producing 14
for sale any agricultural product; (c) farmers for the purpose of 15
providing bee pollination services; and (d) farmers acting under 16
cooperative habitat development or access contracts with an 17
organization exempt from federal income tax under 26 U.S.C. Sec. 18
501(c)(3) of the federal internal revenue code or the Washington 19
state department of fish and wildlife to produce or improve wildlife 20
habitat on land that the farmer owns or leases. 21
(12) The term does not include the sale of or charge made for 22
labor and services rendered in respect to the constructing, 23
repairing, decorating, or improving of new or existing buildings or 24
other structures under, upon, or above real property of or for the 25
United States, any instrumentality thereof, or a county or city 26
housing authority created pursuant to chapter 35.82 RCW, including 27
the installing, or attaching of any article of tangible personal 28
property therein or thereto, whether or not such personal property 29
becomes a part of the realty by virtue of installation. Nor does the 30
term include the sale of services or charges made for the clearing of 31
land and the moving of earth of or for the United States, any 32
instrumentality thereof, or a county or city housing authority. Nor 33
does the term include the sale of services or charges made for 34
cleaning up for the United States, or its instrumentalities, 35
radioactive waste and other by-products of weapons production and 36
nuclear research and development. 37
(13) The term does not include the sale of or charge made for 38
labor, services, or tangible personal property pursuant to agreements 39
providing maintenance services for bus, rail, or rail fixed guideway 40
p. 9 HB 1907
equipment when a regional transit authority is the recipient of the 1
labor, services, or tangible personal property, and a transit agency, 2
as defined in RCW 81.104.015, performs the labor or services.3
(14) The term does not include the sale for resale of any service 4
described in this section if the sale would otherwise constitute a 5
"sale at retail" and "retail sale" under this section.6
(15)(a) The term "sale at retail" or "retail sale" includes 7
amounts charged, however labeled, to consumers to engage in any of 8
the activities listed in this subsection (15)(a), including the 9
furnishing of any associated equipment or, except as otherwise 10
provided in this subsection, providing instruction in such 11
activities, where such charges are not otherwise defined as a "sale 12
at retail" or "retail sale" in this section: 13
(i)(A) Golf, including any variant in which either golf balls or 14
golf clubs are used, such as miniature golf, hitting golf balls at a 15
driving range, and golf simulators, and including fees charged by a 16
golf course to a player for using his or her own cart. However, 17
charges for golf instruction are not a retail sale, provided that if 18
the instruction involves the use of a golfing facility that would 19
otherwise require the payment of a fee, such as green fees or driving 20
range fees, such fees, including the applicable retail sales tax, 21
must be separately identified and charged by the golfing facility 22
operator to the instructor or the person receiving the instruction.23
(B) Notwithstanding (a)(i)(A) of this subsection (15) and except 24
as otherwise provided in this subsection (15)(a)(i)(B), the term 25
"sale at retail" or "retail sale" does not include amounts charged to 26
participate in, or conduct, a golf tournament or other competitive 27
event. However, amounts paid by event participants to the golf 28
facility operator are retail sales under this subsection (15)(a)(i). 29
Likewise, amounts paid by the event organizer to the golf facility 30
are retail sales under this subsection (15)(a)(i), if such amounts 31
vary based on the number of event participants; 32
(ii) Ballooning, hang gliding, indoor or outdoor sky diving, 33
paragliding, parasailing, and similar activities; 34
(iii) Air hockey, billiards, pool, foosball, darts, shuffleboard, 35
ping pong, and similar games; 36
(iv) Access to amusement park, theme park, and water park 37
facilities, including but not limited to charges for admission and 38
locker or cabana rentals. Discrete charges for rides or other 39
attractions or entertainment that are in addition to the charge for 40
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admission are not a retail sale under this subsection (15)(a)(iv). 1
For the purposes of this subsection, an amusement park or theme park 2
is a location that provides permanently affixed amusement rides, 3
games, and other entertainment, but does not include parks or zoos 4
for which the primary purpose is the exhibition of wildlife, or 5
fairs, carnivals, and festivals as defined in (b)(i) of this 6
subsection; 7
(v) Batting cage activities; 8
(vi) Bowling, but not including competitive events, except that 9
amounts paid by the event participants to the bowling alley operator 10
are retail sales under this subsection (15)(a)(vi). Likewise, amounts 11
paid by the event organizer to the operator of the bowling alley are 12
retail sales under this subsection (15)(a)(vi), if such amounts vary 13
based on the number of event participants; 14
(vii) Climbing on artificial climbing structures, whether indoors 15
or outdoors; 16
(viii) Day trips for sightseeing purposes; 17
(ix) Bungee jumping, zip lining, and riding inside a ball, 18
whether inflatable or otherwise; 19
(x) Horseback riding offered to the public, where the seller 20
furnishes the horse to the buyer and providing instruction is not the 21
primary focus of the activity, including guided rides, but not 22
including therapeutic horseback riding provided by an instructor 23
certified by a nonprofit organization that offers national or 24
international certification for therapeutic riding instructors;25
(xi) Fishing, including providing access to private fishing areas 26
and charter or guided fishing, except that fishing contests and 27
license fees imposed by a government entity are not a retail sale 28
under this subsection; 29
(xii) Guided hunting and hunting at game farms and shooting 30
preserves, except that hunting contests and license fees imposed by a 31
government entity are not a retail sale under this subsection;32
(xiii) Swimming, but only in respect to (A) recreational or 33
fitness swimming that is open to the public, such as open swim, lap 34
swimming, and special events like kids night out and pool parties 35
during open swim time, and (B) pool parties for private events, such 36
as birthdays, family gatherings, and employee outings. Fees for 37
swimming lessons, to participate in swim meets and other 38
competitions, or to join a swim team, club, or aquatic facility are 39
not retail sales under this subsection (15)(a)(xiii);40
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(xiv) Go-karting, bumper cars, and other motorized activities 1
where the seller provides the vehicle and the premises where the 2
buyer will operate the vehicle; 3
(xv) Indoor or outdoor playground activities, such as inflatable 4
bounce structures and other inflatables; mazes; trampolines; slides; 5
ball pits; games of tag, including laser tag and soft-dart tag; and 6
human gyroscope rides, regardless of whether such activities occur at 7
the seller's place of business, but not including playground 8
activities provided for children by a licensed child day care center 9
or licensed family day care provider as those terms are defined in 10
RCW 43.216.010; 11
(xvi) Shooting sports and activities, such as target shooting, 12
skeet, trap, sporting clays, "5" stand, and archery, but only in 13
respect to discrete charges to members of the public to engage in 14
these activities, but not including fees to enter a competitive 15
event, instruction that is entirely or predominately classroom based, 16
or to join or renew a membership at a club, range, or other facility;17
(xvii) Paintball and airsoft activities; 18
(xviii) Skating, including ice skating, roller skating, and 19
inline skating, but only in respect to discrete charges to members of 20
the public to engage in skating activities, but not including skating 21
lessons, competitive events, team activities, or fees to join or 22
renew a membership at a skating facility, club, or other 23
organization; 24
(xix) Nonmotorized snow sports and activities, such as downhill 25
and cross-country skiing, snowboarding, ski jumping, sledding, snow 26
tubing, snowshoeing, and similar snow sports and activities, whether 27
engaged in outdoors or in an indoor facility with or without snow, 28
but only in respect to discrete charges to the public for the use of 29
land or facilities to engage in nonmotorized snow sports and 30
activities, such as fees, however labeled, for the use of ski lifts 31
and tows and daily or season passes for access to trails or other 32
areas where nonmotorized snow sports and activities are conducted. 33
However, fees for the following are not retail sales under this 34
subsection (15)(a)(xix): (A) Instructional lessons; (B) permits 35
issued by a governmental entity to park a vehicle on or access public 36
lands; and (C) permits or leases granted by an owner of private 37
timberland for recreational access to areas used primarily for 38
growing and harvesting timber; and 39
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(xx) Scuba diving; snorkeling; river rafting; surfing; 1
kiteboarding; flyboarding; water slides; inflatables, such as water 2
pillows, water trampolines, and water rollers; and similar water 3
sports and activities. 4
(b) Notwithstanding anything to the contrary in this subsection 5
(15), the term "sale at retail" or "retail sale" does not include 6
charges: 7
(i) Made for admission to, and rides or attractions at, fairs, 8
carnivals, and festivals. For the purposes of this subsection, fairs, 9
carnivals, and festivals are events that do not exceed 21 days and a 10
majority of the amusement rides, if any, are not affixed to real 11
property; 12
(ii) Made by an educational institution to its students and staff 13
for activities defined as retail sales by (a)(i) through (xx) of this 14
subsection. However, charges made by an educational institution to 15
its alumni or other members of the general public for these 16
activities are a retail sale under this subsection (15). For purposes 17
of this subsection (15)(b)(ii), "educational institution" has the 18
same meaning as in RCW 82.04.170; 19
(iii) Made by a vocational school for commercial diver training 20
that is licensed by the workforce training and education coordinating 21
board under chapter 28C.10 RCW; or 22
(iv) Made for day camps offered by a nonprofit organization or 23
state or local governmental entity that provide youth not older than 24
age 18, or that are focused on providing individuals with 25
disabilities or mental illness, the opportunity to participate in a 26
variety of supervised activities. 27
(16)(a) The term "sale at retail" or "retail sale" includes the 28
purchase or acquisition of tangible personal property and specified 29
services by a person who receives either a qualifying grant exempt 30
from tax under RCW 82.04.767 or 82.16.320 or a grant deductible under 31
RCW 82.04.4339, except for transactions excluded from the definition 32
of "sale at retail" or "retail sale" by any other provision of this 33
section. Nothing in this subsection (16) may be construed to limit 34
the application of any other provision of this section to purchases 35
by a recipient of either a qualifying grant exempt from tax under RCW 36
82.04.767 or a grant deductible under RCW 82.04.4339, or by any other 37
person. 38
(b) For purposes of this subsection (16), "specified services" 39
means: 40
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(i) The constructing, repairing, decorating, or improving of new 1
or existing buildings or other structures under, upon, or above real 2
property, including the installing or attaching of any article of 3
tangible personal property therein or thereto, whether or not such 4
personal property becomes a part of the realty by virtue of 5
installation; 6
(ii) The clearing of land or the moving of earth, whether or not 7
associated with activities described in (b)(i) of this subsection 8
(16); 9
(iii) The razing or moving of existing buildings or structures; 10
and 11
(iv) Landscape maintenance and horticultural services.12
NEW SECTION. Sec. 2. The legislature intends for the revenue 13
generated from this act to be appropriated to agencies and programs 14
that will direct the moneys toward the establishment and preservation 15
of cooperatively owned manufactured home communities and programs to 16
support and maintain affordable housing.17
NEW SECTION. Sec. 3. This act takes effect January 1, 2026.18
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p. 14 HB 1907