Pilates studios, etc./tax

AN ACT Relating to the tax treatment of pilates studios and 1
gymnastics facilities; reenacting and amending RCW 82.04.050; 2
creating a new section; and providing an effective date.3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:4
Sec. 1. RCW 82.04.050 and 2021 c 296 s 8 and 2021 c 143 s 2 are 5
each reenacted and amended to read as follows: 6
(1)(a) "Sale at retail" or "retail sale" means every sale of 7
tangible personal property (including articles produced, fabricated, 8
or imprinted) to all persons irrespective of the nature of their 9
business and including, among others, without limiting the scope 10
hereof, persons who install, repair, clean, alter, improve, 11
construct, or decorate real or personal property of or for consumers 12
other than a sale to a person who: 13
(i) Purchases for the purpose of resale as tangible personal 14
property in the regular course of business without intervening use by 15
such person, but a purchase for the purpose of resale by a regional 16
transit authority under RCW 81.112.300 is not a sale for resale; or17
(ii) Installs, repairs, cleans, alters, imprints, improves, 18
constructs, or decorates real or personal property of or for 19
consumers, if such tangible personal property becomes an ingredient 20
S-0651.1
SENATE BILL 5411
State of Washington 69th Legislature 2025 Regular Session
By Senators Nobles, Riccelli, Cortes, Harris, Saldaña, and Shewmake
Read first time 01/22/25. Referred to Committee on Ways & Means.
p. 1 SB 5411
or component of such real or personal property without intervening 1
use by such person; or 2
(iii) Purchases for the purpose of consuming the property 3
purchased in producing for sale as a new article of tangible personal 4
property or substance, of which such property becomes an ingredient 5
or component or is a chemical used in processing, when the primary 6
purpose of such chemical is to create a chemical reaction directly 7
through contact with an ingredient of a new article being produced 8
for sale; or 9
(iv) Purchases for the purpose of consuming the property 10
purchased in producing ferrosilicon which is subsequently used in 11
producing magnesium for sale, if the primary purpose of such property 12
is to create a chemical reaction directly through contact with an 13
ingredient of ferrosilicon; or 14
(v) Purchases for the purpose of providing the property to 15
consumers as part of competitive telephone service, as defined in RCW 16
82.04.065; or 17
(vi) Purchases for the purpose of satisfying the person's 18
obligations under an extended warranty as defined in subsection (7) 19
of this section, if such tangible personal property replaces or 20
becomes an ingredient or component of property covered by the 21
extended warranty without intervening use by such person.22
(b) The term includes every sale of tangible personal property 23
that is used or consumed or to be used or consumed in the performance 24
of any activity defined as a "sale at retail" or "retail sale" even 25
though such property is resold or used as provided in (a)(i) through 26
(vi) of this subsection following such use. 27
(c) The term also means every sale of tangible personal property 28
to persons engaged in any business that is taxable under RCW 29
82.04.280(1) (a), (b), and (g), 82.04.290, and 82.04.2908.30
(2) The term "sale at retail" or "retail sale" includes the sale 31
of or charge made for tangible personal property consumed and/or for 32
labor and services rendered in respect to the following:33
(a) The installing, repairing, cleaning, altering, imprinting, or 34
improving of tangible personal property of or for consumers, 35
including charges made for the mere use of facilities in respect 36
thereto, but excluding charges made for the use of self-service 37
laundry facilities, and also excluding sales of laundry service to 38
nonprofit health care facilities, and excluding services rendered in 39
respect to live animals, birds and insects; 40
p. 2 SB 5411
(b) The constructing, repairing, decorating, or improving of new 1
or existing buildings or other structures under, upon, or above real 2
property of or for consumers, including the installing or attaching 3
of any article of tangible personal property therein or thereto, 4
whether or not such personal property becomes a part of the realty by 5
virtue of installation, and also includes the sale of services or 6
charges made for the clearing of land and the moving of earth 7
excepting the mere leveling of land used in commercial farming or 8
agriculture; 9
(c) The constructing, repairing, or improving of any structure 10
upon, above, or under any real property owned by an owner who conveys 11
the property by title, possession, or any other means to the person 12
performing such construction, repair, or improvement for the purpose 13
of performing such construction, repair, or improvement and the 14
property is then reconveyed by title, possession, or any other means 15
to the original owner; 16
(d) The cleaning, fumigating, razing, or moving of existing 17
buildings or structures, but does not include the charge made for 18
janitorial services; and for purposes of this section the term 19
"janitorial services" means those cleaning and caretaking services 20
ordinarily performed by commercial janitor service businesses 21
including, but not limited to, wall and window washing, floor 22
cleaning and waxing, and the cleaning in place of rugs, drapes and 23
upholstery. The term "janitorial services" does not include painting, 24
papering, repairing, furnace or septic tank cleaning, snow removal or 25
sandblasting; 26
(e) Automobile towing and similar automotive transportation 27
services, but not in respect to those required to report and pay 28
taxes under chapter 82.16 RCW; 29
(f) The furnishing of lodging and all other services by a hotel, 30
rooming house, tourist court, motel, trailer camp, and the granting 31
of any similar license to use real property, as distinguished from 32
the renting or leasing of real property, and it is presumed that the 33
occupancy of real property for a continuous period of one month or 34
more constitutes a rental or lease of real property and not a mere 35
license to use or enjoy the same. For the purposes of this 36
subsection, it is presumed that the sale of and charge made for the 37
furnishing of lodging for a continuous period of one month or more to 38
a person is a rental or lease of real property and not a mere license 39
to enjoy the same. For the purposes of this section, it is presumed 40
p. 3 SB 5411
that the sale of and charge made for the furnishing of lodging 1
offered regularly for public occupancy for periods of less than a 2
month constitutes a license to use or enjoy the property subject to 3
sales and use tax and not a rental or lease of property;4
(g) The installing, repairing, altering, or improving of digital 5
goods for consumers; 6
(h) Persons taxable under (a), (b), (c), (d), (e), (f), and (g) 7
of this subsection when such sales or charges are for property, labor 8
and services which are used or consumed in whole or in part by such 9
persons in the performance of any activity defined as a "sale at 10
retail" or "retail sale" even though such property, labor and 11
services may be resold after such use or consumption. Nothing 12
contained in this subsection may be construed to modify subsection 13
(1) of this section and nothing contained in subsection (1) of this 14
section may be construed to modify this subsection.15
(3) The term "sale at retail" or "retail sale" includes the sale 16
of or charge made for personal, business, or professional services 17
including amounts designated as interest, rents, fees, admission, and 18
other service emoluments however designated, received by persons 19
engaging in the following business activities: 20
(a) Abstract, title insurance, and escrow services;21
(b) Credit bureau services; 22
(c) Automobile parking and storage garage services;23
(d) Landscape maintenance and horticultural services but 24
excluding (i) horticultural services provided to farmers and (ii) 25
pruning, trimming, repairing, removing, and clearing of trees and 26
brush near electric transmission or distribution lines or equipment, 27
if performed by or at the direction of an electric utility;28
(e) Service charges associated with tickets to professional 29
sporting events; 30
(f) The following personal services: Tanning salon services, 31
tattoo parlor services, steam bath services, turkish bath services, 32
escort services, and dating services; and 33
(g)(i) Operating an athletic or fitness facility, including all 34
charges for the use of such a facility or for any associated services 35
and amenities, except as provided in (g)(ii) of this subsection.36
(ii) Notwithstanding anything to the contrary in (g)(i) of this 37
subsection (3), the term "sale at retail" and "retail sale" under 38
this subsection does not include: 39
p. 4 SB 5411
(A) Separately stated charges for the use of an athletic or 1
fitness facility where such use is primarily for a purpose other than 2
engaging in or receiving instruction in a physical fitness activity;3
(B) Separately stated charges for the use of a discrete portion 4
of an athletic or fitness facility, other than a pool, where such 5
discrete portion of the facility does not by itself meet the 6
definition of "athletic or fitness facility" in this subsection;7
(C) Separately stated charges for services, such as advertising, 8
massage, nutritional consulting, and body composition testing, that 9
do not require the customer to engage in physical fitness activities 10
to receive the service. The exclusion in this subsection 11
(3)(g)(ii)(C) does not apply to personal training services and 12
instruction in a physical fitness activity; 13
(D) Separately stated charges for physical therapy provided by a 14
physical therapist, as those terms are defined in RCW 18.74.010, or 15
occupational therapy provided by an occupational therapy 16
practitioner, as those terms are defined in RCW 18.59.020, when 17
performed pursuant to a referral from an authorized health care 18
practitioner or in consultation with an authorized health care 19
practitioner. For the purposes of this subsection (3)(g)(ii)(D), an 20
authorized health care practitioner means a health care practitioner 21
licensed under chapter 18.83, 18.25, 18.36A, 18.57, 18.71, or 18.71A 22
RCW, or, until July 1, 2022, chapter 18.57A RCW; 23
(E) Rent or association fees charged by a landlord or residential 24
association to a tenant or residential owner with access to an 25
athletic or fitness facility maintained by the landlord or 26
residential association, unless the rent or fee varies depending on 27
whether the tenant or owner has access to the facility;28
(F) Services provided in the regular course of employment by an 29
employee with access to an athletic or fitness facility maintained by 30
the employer for use without charge by its employees or their family 31
members; 32
(G) The provision of access to an athletic or fitness facility by 33
an educational institution to its students and staff. However, 34
charges made by an educational institution to its alumni or other 35
members of the public for the use of any of the educational 36
institution's athletic or fitness facilities are a retail sale under 37
this subsection (3)(g). For purposes of this subsection 38
(3)(g)(ii)(G), "educational institution" has the same meaning as in 39
RCW 82.04.170; 40
p. 5 SB 5411
(H) Yoga, chi gong, pilates, gymnastics, or martial arts classes, 1
training, ((or)) events, or any other associated services held at a 2
community center, park, school gymnasium, college or university, 3
hospital or other medical facility, private residence, or any other 4
facility that is not operated within and as part of an athletic or 5
fitness facility. 6
(iii) Nothing in (g)(ii) of this subsection (3) may be construed 7
to affect the taxation of sales made by the operator of an athletic 8
or fitness facility, where such sales are defined as a retail sale 9
under any provision of this section other than this subsection (3).10
(iv) For the purposes of this subsection (3)(g), the following 11
definitions apply: 12
(A) "Athletic or fitness facility" means an indoor or outdoor 13
facility or portion of a facility that is primarily used for: 14
Exercise classes; strength and conditioning programs; personal 15
training services; tennis, racquetball, handball, squash, or 16
pickleball; or other activities requiring the use of exercise or 17
strength training equipment, such as treadmills, elliptical machines, 18
stair climbers, stationary cycles, rowing machines, ((pilates 19
equipment,)) balls, climbing ropes, jump ropes, and weightlifting 20
equipment. 21
(B) "Martial arts" means any of the various systems of training 22
for physical combat or self-defense. "Martial arts" includes, but is 23
not limited to, karate, kung fu, tae kwon do, Krav Maga, boxing, 24
kickboxing, jujitsu, shootfighting, wrestling, aikido, judo, hapkido, 25
Kendo, tai chi, and mixed martial arts. 26
(C) "Physical fitness activities" means activities that involve 27
physical exertion for the purpose of improving or maintaining the 28
general fitness, strength, flexibility, conditioning, or health of 29
the participant. "Physical fitness activities" includes participating 30
in yoga, chi gong, or martial arts. 31
(4)(a) The term also includes the renting or leasing of tangible 32
personal property to consumers. 33
(b) The term does not include the renting or leasing of tangible 34
personal property where the lease or rental is for the purpose of 35
sublease or subrent. 36
(5) The term also includes the providing of "competitive 37
telephone service," "telecommunications service," or "ancillary 38
services," as those terms are defined in RCW 82.04.065, to consumers.39
p. 6 SB 5411
(6)(a) The term also includes the sale of prewritten computer 1
software to a consumer, regardless of the method of delivery to the 2
end user. For purposes of (a) and (b) of this subsection, the sale of 3
prewritten computer software includes the sale of or charge made for 4
a key or an enabling or activation code, where the key or code is 5
required to activate prewritten computer software and put the 6
software into use. There is no separate sale of the key or code from 7
the prewritten computer software, regardless of how the sale may be 8
characterized by the vendor or by the purchaser. 9
(b) The term "retail sale" does not include the sale of or charge 10
made for: 11
(i) Custom software; or 12
(ii) The customization of prewritten computer software.13
(c)(i) The term also includes the charge made to consumers for 14
the right to access and use prewritten computer software, where 15
possession of the software is maintained by the seller or a third 16
party, regardless of whether the charge for the service is on a per 17
use, per user, per license, subscription, or some other basis.18
(ii)(A) The service described in (c)(i) of this subsection (6) 19
includes the right to access and use prewritten computer software to 20
perform data processing. 21
(B) For purposes of this subsection (6)(c)(ii), "data processing" 22
means the systematic performance of operations on data to extract the 23
required information in an appropriate form or to convert the data to 24
usable information. Data processing includes check processing, image 25
processing, form processing, survey processing, payroll processing, 26
claim processing, and similar activities. 27
(7) The term also includes the sale of or charge made for an 28
extended warranty to a consumer. For purposes of this subsection, 29
"extended warranty" means an agreement for a specified duration to 30
perform the replacement or repair of tangible personal property at no 31
additional charge or a reduced charge for tangible personal property, 32
labor, or both, or to provide indemnification for the replacement or 33
repair of tangible personal property, based on the occurrence of 34
specified events. The term "extended warranty" does not include an 35
agreement, otherwise meeting the definition of extended warranty in 36
this subsection, if no separate charge is made for the agreement and 37
the value of the agreement is included in the sales price of the 38
tangible personal property covered by the agreement. For purposes of 39
p. 7 SB 5411
this subsection, "sales price" has the same meaning as in RCW 1
82.08.010. 2
(8)(a) The term also includes the following sales to consumers of 3
digital goods, digital codes, and digital automated services:4
(i) Sales in which the seller has granted the purchaser the right 5
of permanent use; 6
(ii) Sales in which the seller has granted the purchaser a right 7
of use that is less than permanent; 8
(iii) Sales in which the purchaser is not obligated to make 9
continued payment as a condition of the sale; and 10
(iv) Sales in which the purchaser is obligated to make continued 11
payment as a condition of the sale. 12
(b) A retail sale of digital goods, digital codes, or digital 13
automated services under this subsection (8) includes any services 14
provided by the seller exclusively in connection with the digital 15
goods, digital codes, or digital automated services, whether or not a 16
separate charge is made for such services. 17
(c) For purposes of this subsection, "permanent" means perpetual 18
or for an indefinite or unspecified length of time. A right of 19
permanent use is presumed to have been granted unless the agreement 20
between the seller and the purchaser specifies or the circumstances 21
surrounding the transaction suggest or indicate that the right to use 22
terminates on the occurrence of a condition subsequent.23
(9) The term also includes the charge made for providing tangible 24
personal property along with an operator for a fixed or indeterminate 25
period of time. A consideration of this is that the operator is 26
necessary for the tangible personal property to perform as designed. 27
For the purpose of this subsection (9), an operator must do more than 28
maintain, inspect, or set up the tangible personal property.29
(10) The term does not include the sale of or charge made for 30
labor and services rendered in respect to the building, repairing, or 31
improving of any street, place, road, highway, easement, right-of-32
way, mass public transportation terminal or parking facility, bridge, 33
tunnel, or trestle which is owned by a municipal corporation or 34
political subdivision of the state or by the United States and which 35
is used or to be used primarily for foot or vehicular traffic 36
including mass transportation vehicles of any kind.37
(11) The term also does not include sales of chemical sprays or 38
washes to persons for the purpose of postharvest treatment of fruit 39
for the prevention of scald, fungus, mold, or decay, nor does it 40
p. 8 SB 5411
include sales of feed, seed, seedlings, fertilizer, agents for 1
enhanced pollination including insects such as bees, and spray 2
materials to: (a) Persons who participate in the federal conservation 3
reserve program, the environmental quality incentives program, the 4
wetlands reserve program, and the wildlife habitat incentives 5
program, or their successors administered by the United States 6
department of agriculture; (b) farmers for the purpose of producing 7
for sale any agricultural product; (c) farmers for the purpose of 8
providing bee pollination services; and (d) farmers acting under 9
cooperative habitat development or access contracts with an 10
organization exempt from federal income tax under 26 U.S.C. Sec. 11
501(c)(3) of the federal internal revenue code or the Washington 12
state department of fish and wildlife to produce or improve wildlife 13
habitat on land that the farmer owns or leases. 14
(12) The term does not include the sale of or charge made for 15
labor and services rendered in respect to the constructing, 16
repairing, decorating, or improving of new or existing buildings or 17
other structures under, upon, or above real property of or for the 18
United States, any instrumentality thereof, or a county or city 19
housing authority created pursuant to chapter 35.82 RCW, including 20
the installing, or attaching of any article of tangible personal 21
property therein or thereto, whether or not such personal property 22
becomes a part of the realty by virtue of installation. Nor does the 23
term include the sale of services or charges made for the clearing of 24
land and the moving of earth of or for the United States, any 25
instrumentality thereof, or a county or city housing authority. Nor 26
does the term include the sale of services or charges made for 27
cleaning up for the United States, or its instrumentalities, 28
radioactive waste and other by-products of weapons production and 29
nuclear research and development. 30
(13) The term does not include the sale of or charge made for 31
labor, services, or tangible personal property pursuant to agreements 32
providing maintenance services for bus, rail, or rail fixed guideway 33
equipment when a regional transit authority is the recipient of the 34
labor, services, or tangible personal property, and a transit agency, 35
as defined in RCW 81.104.015, performs the labor or services.36
(14) The term does not include the sale for resale of any service 37
described in this section if the sale would otherwise constitute a 38
"sale at retail" and "retail sale" under this section.39
p. 9 SB 5411
(15)(a) The term "sale at retail" or "retail sale" includes 1
amounts charged, however labeled, to consumers to engage in any of 2
the activities listed in this subsection (15)(a), including the 3
furnishing of any associated equipment or, except as otherwise 4
provided in this subsection, providing instruction in such 5
activities, where such charges are not otherwise defined as a "sale 6
at retail" or "retail sale" in this section: 7
(i)(A) Golf, including any variant in which either golf balls or 8
golf clubs are used, such as miniature golf, hitting golf balls at a 9
driving range, and golf simulators, and including fees charged by a 10
golf course to a player for using his or her own cart. However, 11
charges for golf instruction are not a retail sale, provided that if 12
the instruction involves the use of a golfing facility that would 13
otherwise require the payment of a fee, such as green fees or driving 14
range fees, such fees, including the applicable retail sales tax, 15
must be separately identified and charged by the golfing facility 16
operator to the instructor or the person receiving the instruction.17
(B) Notwithstanding (a)(i)(A) of this subsection (15) and except 18
as otherwise provided in this subsection (15)(a)(i)(B), the term 19
"sale at retail" or "retail sale" does not include amounts charged to 20
participate in, or conduct, a golf tournament or other competitive 21
event. However, amounts paid by event participants to the golf 22
facility operator are retail sales under this subsection (15)(a)(i). 23
Likewise, amounts paid by the event organizer to the golf facility 24
are retail sales under this subsection (15)(a)(i), if such amounts 25
vary based on the number of event participants; 26
(ii) Ballooning, hang gliding, indoor or outdoor sky diving, 27
paragliding, parasailing, and similar activities; 28
(iii) Air hockey, billiards, pool, foosball, darts, shuffleboard, 29
ping pong, and similar games; 30
(iv) Access to amusement park, theme park, and water park 31
facilities, including but not limited to charges for admission and 32
locker or cabana rentals. Discrete charges for rides or other 33
attractions or entertainment that are in addition to the charge for 34
admission are not a retail sale under this subsection (15)(a)(iv). 35
For the purposes of this subsection, an amusement park or theme park 36
is a location that provides permanently affixed amusement rides, 37
games, and other entertainment, but does not include parks or zoos 38
for which the primary purpose is the exhibition of wildlife, or 39
p. 10 SB 5411
fairs, carnivals, and festivals as defined in (b)(i) of this 1
subsection; 2
(v) Batting cage activities; 3
(vi) Bowling, but not including competitive events, except that 4
amounts paid by the event participants to the bowling alley operator 5
are retail sales under this subsection (15)(a)(vi). Likewise, amounts 6
paid by the event organizer to the operator of the bowling alley are 7
retail sales under this subsection (15)(a)(vi), if such amounts vary 8
based on the number of event participants; 9
(vii) Climbing on artificial climbing structures, whether indoors 10
or outdoors; 11
(viii) Day trips for sightseeing purposes; 12
(ix) Bungee jumping, zip lining, and riding inside a ball, 13
whether inflatable or otherwise; 14
(x) Horseback riding offered to the public, where the seller 15
furnishes the horse to the buyer and providing instruction is not the 16
primary focus of the activity, including guided rides, but not 17
including therapeutic horseback riding provided by an instructor 18
certified by a nonprofit organization that offers national or 19
international certification for therapeutic riding instructors;20
(xi) Fishing, including providing access to private fishing areas 21
and charter or guided fishing, except that fishing contests and 22
license fees imposed by a government entity are not a retail sale 23
under this subsection; 24
(xii) Guided hunting and hunting at game farms and shooting 25
preserves, except that hunting contests and license fees imposed by a 26
government entity are not a retail sale under this subsection;27
(xiii) Swimming, but only in respect to (A) recreational or 28
fitness swimming that is open to the public, such as open swim, lap 29
swimming, and special events like kids night out and pool parties 30
during open swim time, and (B) pool parties for private events, such 31
as birthdays, family gatherings, and employee outings. Fees for 32
swimming lessons, to participate in swim meets and other 33
competitions, or to join a swim team, club, or aquatic facility are 34
not retail sales under this subsection (15)(a)(xiii);35
(xiv) Go-karting, bumper cars, and other motorized activities 36
where the seller provides the vehicle and the premises where the 37
buyer will operate the vehicle; 38
(xv) Indoor or outdoor playground activities, such as inflatable 39
bounce structures and other inflatables; mazes; trampolines; slides; 40
p. 11 SB 5411
ball pits; games of tag, including laser tag and soft-dart tag; and 1
human gyroscope rides, regardless of whether such activities occur at 2
the seller's place of business, but not including playground 3
activities provided for children by a licensed child day care center 4
or licensed family day care provider as those terms are defined in 5
RCW 43.216.010; 6
(xvi) Shooting sports and activities, such as target shooting, 7
skeet, trap, sporting clays, "5" stand, and archery, but only in 8
respect to discrete charges to members of the public to engage in 9
these activities, but not including fees to enter a competitive 10
event, instruction that is entirely or predominately classroom based, 11
or to join or renew a membership at a club, range, or other facility;12
(xvii) Paintball and airsoft activities; 13
(xviii) Skating, including ice skating, roller skating, and 14
inline skating, but only in respect to discrete charges to members of 15
the public to engage in skating activities, but not including skating 16
lessons, competitive events, team activities, or fees to join or 17
renew a membership at a skating facility, club, or other 18
organization; 19
(xix) Nonmotorized snow sports and activities, such as downhill 20
and cross-country skiing, snowboarding, ski jumping, sledding, snow 21
tubing, snowshoeing, and similar snow sports and activities, whether 22
engaged in outdoors or in an indoor facility with or without snow, 23
but only in respect to discrete charges to the public for the use of 24
land or facilities to engage in nonmotorized snow sports and 25
activities, such as fees, however labeled, for the use of ski lifts 26
and tows and daily or season passes for access to trails or other 27
areas where nonmotorized snow sports and activities are conducted. 28
However, fees for the following are not retail sales under this 29
subsection (15)(a)(xix): (A) Instructional lessons; (B) permits 30
issued by a governmental entity to park a vehicle on or access public 31
lands; and (C) permits or leases granted by an owner of private 32
timberland for recreational access to areas used primarily for 33
growing and harvesting timber; and 34
(xx) Scuba diving; snorkeling; river rafting; surfing; 35
kiteboarding; flyboarding; water slides; inflatables, such as water 36
pillows, water trampolines, and water rollers; and similar water 37
sports and activities. 38
p. 12 SB 5411
(b) Notwithstanding anything to the contrary in this subsection 1
(15), the term "sale at retail" or "retail sale" does not include 2
charges: 3
(i) Made for admission to, and rides or attractions at, fairs, 4
carnivals, and festivals. For the purposes of this subsection, fairs, 5
carnivals, and festivals are events that do not exceed 21 days and a 6
majority of the amusement rides, if any, are not affixed to real 7
property; 8
(ii) Made by an educational institution to its students and staff 9
for activities defined as retail sales by (a)(i) through (xx) of this 10
subsection. However, charges made by an educational institution to 11
its alumni or other members of the general public for these 12
activities are a retail sale under this subsection (15). For purposes 13
of this subsection (15)(b)(ii), "educational institution" has the 14
same meaning as in RCW 82.04.170; 15
(iii) Made by a vocational school for commercial diver training 16
that is licensed by the workforce training and education coordinating 17
board under chapter 28C.10 RCW; or 18
(iv) Made for day camps offered by a nonprofit organization or 19
state or local governmental entity that provide youth not older than 20
age 18, or that are focused on providing individuals with 21
disabilities or mental illness, the opportunity to participate in a 22
variety of supervised activities. 23
(16)(a) The term "sale at retail" or "retail sale" includes the 24
purchase or acquisition of tangible personal property and specified 25
services by a person who receives either a qualifying grant exempt 26
from tax under RCW 82.04.767 or 82.16.320 or a grant deductible under 27
RCW 82.04.4339, except for transactions excluded from the definition 28
of "sale at retail" or "retail sale" by any other provision of this 29
section. Nothing in this subsection (16) may be construed to limit 30
the application of any other provision of this section to purchases 31
by a recipient of either a qualifying grant exempt from tax under RCW 32
82.04.767 or a grant deductible under RCW 82.04.4339, or by any other 33
person. 34
(b) For purposes of this subsection (16), "specified services" 35
means: 36
(i) The constructing, repairing, decorating, or improving of new 37
or existing buildings or other structures under, upon, or above real 38
property, including the installing or attaching of any article of 39
tangible personal property therein or thereto, whether or not such 40
p. 13 SB 5411
personal property becomes a part of the realty by virtue of 1
installation; 2
(ii) The clearing of land or the moving of earth, whether or not 3
associated with activities described in (b)(i) of this subsection 4
(16); 5
(iii) The razing or moving of existing buildings or structures; 6
and 7
(iv) Landscape maintenance and horticultural services.8
NEW SECTION. Sec. 2. RCW 82.32.805 and 82.32.808 do not apply 9
to this act.10
NEW SECTION. Sec. 3. This act takes effect October 1, 2025.11
--- END ---
p. 14 SB 5411