Performance audits/tax share

AN ACT Relating to increasing the share of sales tax revenue 1
dedicated to performance audits; amending RCW 82.08.020; creating a 2
new section; and providing an effective date. 3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:4
Sec. 1. RCW 82.08.020 and 2022 c 16 s 145 are each amended to 5
read as follows: 6
(1) There is levied and collected a tax equal to ((six and five-7
tenths)) 6.5 percent of the selling price on each retail sale in this 8
state of: 9
(a) Tangible personal property, unless the sale is specifically 10
excluded from the RCW 82.04.050 definition of retail sale;11
(b) Digital goods, digital codes, and digital automated services, 12
if the sale is included within the RCW 82.04.050 definition of retail 13
sale; 14
(c) Services, other than digital automated services, included 15
within the RCW 82.04.050 definition of retail sale;16
(d) Extended warranties to consumers; and 17
(e) Anything else, the sale of which is included within the RCW 18
82.04.050 definition of retail sale. 19
(2) There is levied and collected an additional tax on each 20
retail car rental, regardless of whether the vehicle is licensed in 21
S-1029.3
SENATE BILL 5687
State of Washington 69th Legislature 2025 Regular Session
By Senator Gildon
p. 1 SB 5687
this state, equal to ((five and nine-tenths )) 5.9 percent of the 1
selling price. The revenue collected under this subsection must be 2
deposited in the multimodal transportation account created in RCW 3
47.66.070. 4
(3) Beginning July 1, 2003, there is levied and collected an 5
additional tax of ((three-tenths of one )) 0.3 percent of the selling 6
price on each retail sale of a motor vehicle in this state, other 7
than retail car rentals taxed under subsection (2) of this section. 8
The revenue collected under this subsection must be deposited in the 9
multimodal transportation account created in RCW 47.66.070.10
(4) For purposes of subsection (3) of this section, "motor 11
vehicle" has the meaning provided in RCW 46.04.320, but does not 12
include: 13
(a) Farm tractors or farm vehicles as defined in RCW 46.04.180 14
and 46.04.181, unless the farm tractor or farm vehicle is for use in 15
the production of cannabis; 16
(b) Off-road vehicles as defined in RCW 46.04.365;17
(c) Nonhighway vehicles as defined in RCW 46.09.310; and18
(d) Snowmobiles as defined in RCW 46.04.546. 19
(5) ((Beginning on December 8, 2005, 0.16)) Two tenths of one 20
percent of the taxes collected under subsection (1) of this section 21
must be dedicated to funding comprehensive performance audits 22
required under RCW 43.09.470. The revenue identified in this 23
subsection must be deposited in the performance audits of government 24
account created in RCW 43.09.475. 25
(6) The taxes imposed under this chapter apply to successive 26
retail sales of the same property. 27
(7) The rates provided in this section apply to taxes imposed 28
under chapter 82.12 RCW as provided in RCW 82.12.020.29
NEW SECTION. Sec. 2. This act applies to sales taxes collected 30
under RCW 82.08.020(1) that are due and payable on or after January 31
1, 2026.32
NEW SECTION. Sec. 3. This act takes effect January 1, 2026.33
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p. 2 SB 5687