School sales tax exemptions

AN ACT Relating to increasing fiscal resources for students and 1
children by providing targeted sales tax exemptions for schools and 2
certain before-and-after school care programs and arts and cultural 3
classes; amending RCW 82.04.050; creating a new section; and 4
providing an effective date. 5
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:6
Sec. 1. RCW 82.04.050 and 2025 c 422 s 101 are each amended to 7
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
S-4786.3
SENATE BILL 6351
State of Washington 69th Legislature 2026 Regular Session
By Senators Cortes, Krishnadasan, Conway, Dhingra, Frame, Hasegawa,
Nobles, Pedersen, Saldaña, Stanford, Trudeau, Valdez, and C. Wilson
Read first time 02/09/26. Referred to Committee on Ways & Means.
p. 1 SB 6351
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))) (f), 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
p. 2 SB 6351
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) The furnishing of lodging and all other services by a hotel, 32
rooming house, tourist court, motel, trailer camp, and the granting 33
of any similar license to use real property, as distinguished from 34
the renting or leasing of real property, and it is presumed that the 35
occupancy of real property for a continuous period of one month or 36
more constitutes a rental or lease of real property and not a mere 37
license to use or enjoy the same. For the purposes of this 38
subsection, it is presumed that the sale of and charge made for the 39
furnishing of lodging for a continuous period of one month or more to 40
p. 3 SB 6351
a person is a rental or lease of real property and not a mere license 1
to enjoy the same. For the purposes of this section, it is presumed 2
that the sale of and charge made for the furnishing of lodging 3
offered regularly for public occupancy for periods of less than a 4
month constitutes a license to use or enjoy the property subject to 5
sales and use tax and not a rental or lease of property;6
(g) The installing, repairing, altering, or improving of digital 7
goods for consumers; 8
(h) Persons taxable under (a), (b), (c), (d), (e), (f), and (g) 9
of this subsection when such sales or charges are for property, labor 10
and services which are used or consumed in whole or in part by such 11
persons in the performance of any activity defined as a "sale at 12
retail" or "retail sale" even though such property, labor and 13
services may be resold after such use or consumption. Nothing 14
contained in this subsection may be construed to modify subsection 15
(1) of this section and nothing contained in subsection (1) of this 16
section may be construed to modify this subsection.17
(3) The term "sale at retail" or "retail sale" includes the sale 18
of or charge made for personal, business, or professional services 19
including amounts designated as interest, rents, fees, admission, and 20
other service emoluments however designated, received by persons 21
engaging in the following business activities: 22
(a) Abstract, title insurance, and escrow services;23
(b) Credit bureau services; 24
(c) Automobile parking and storage garage services;25
(d) Landscape maintenance and horticultural services but 26
excluding (i) horticultural services provided to farmers and (ii) 27
pruning, trimming, repairing, removing, and clearing of trees and 28
brush near electric transmission or distribution lines or equipment, 29
if performed by or at the direction of an electric utility;30
(e) Service charges associated with tickets to professional 31
sporting events; 32
(f) The following personal services: Tanning salon services, 33
tattoo parlor services, steam bath services, turkish bath services, 34
escort services, and dating services; 35
(g) Information technology training services, technical support, 36
and other services including, but not limited to, assisting with 37
network operations and support, help desk services, in-person 38
training related to hardware or software, network system support 39
services, data entry services, and data processing services;40
p. 4 SB 6351
(h) Custom website development services. For the purposes of this 1
subsection (3), "website development services" means the design, 2
development, and support of a website provided by a website developer 3
to a customer; 4
(i) Investigation, security services, security monitoring 5
services, and armored car services including, but not limited to, 6
background checks, security guard and patrol services, personal and 7
event security, armored car transportation of cash and valuables, and 8
security system services and monitoring. This does not include 9
locksmith services; 10
(j) Temporary staffing services. For the purposes of this 11
subsection (3), "temporary staffing services" means providing workers 12
to other businesses, except for hospitals licensed under chapter 13
70.41 or 71.12 RCW, for limited periods of time to supplement their 14
workforce and fill employment vacancies on a contract or for fee 15
basis; 16
(k) Advertising services. (i) For the purposes of this subsection 17
(3), "advertising services" means all digital and nondigital services 18
related to the creation, preparation, production, or dissemination of 19
advertisements including, but not limited to: 20
(A) Layout, art direction, graphic design, mechanical 21
preparation, production supervision, placement, referrals, 22
acquisition of advertising space, and rendering advice concerning the 23
best methods of advertising products or services; and24
(B) Online referrals, search engine marketing ((,)) and lead 25
generation optimization, web campaign planning, the acquisition of 26
advertising space in the internet media, and the monitoring and 27
evaluation of website traffic for purposes of determining the 28
effectiveness of an advertising campaign. 29
(ii) "Advertising services" do not include: 30
(A) Web hosting services and domain name registration;31
(B) Services rendered in respect to the following:32
(I) "Newspapers" as defined in RCW 82.04.214; 33
(II) Printing or publishing under RCW 82.04.280; and34
(III) "Radio and television broadcasting" within this state as 35
defined in RCW 82.04.281; and 36
(C) Services rendered in respect to out-of-home advertising, 37
including: Billboard advertising; street furniture advertising; 38
transit advertising; place-based advertising, such as in-store 39
display advertising or point-of-sale advertising; dynamic or static 40
p. 5 SB 6351
signage at live events; naming rights; and fixed signage advertising. 1
Out-of-home advertising does not include direct mail;2
(l)(i) Live presentations including, but not limited to, 3
lectures, seminars, workshops, or courses where participants attend 4
either in-person or via the internet or telecommunications equipment 5
that allows audience members and the presenter or instructor to give, 6
receive, and discuss information with each other in real time;7
(ii) "Live presentations" does not include:8
(A) Before-and-after school care programs. For the purposes of 9
this subsection (3)(l), "before-and-after school care programs" means 10
programs for school aged children that primarily occur before and 11
after regular school hours and that provide educational or other 12
enrichment activities including, but not limited to, athletics, 13
tutoring, clubs, outdoor exploration, specialized skill building, and 14
similar activities; and15
(B) Classes provided by arts and cultural nonprofit 16
organizations. For the purpose of this subsection (3)(l), "arts and 17
cultural nonprofit organizations" means an organization exempt from 18
tax under section 501 (c)(3) of the federal internal revenue code 19
primarily dedicated to promoting, providing, or supporting education 20
in visual, performing, literary, or media arts to elementary school 21
and secondary school students or the general public; and22
(m)(i) Operating an athletic or fitness facility, including all 23
charges for the use of such a facility or for any associated services 24
and amenities, except as provided in (m)(ii) of this subsection.25
(ii) Notwithstanding anything to the contrary in (m)(i) of this 26
subsection (3), the term "sale at retail" and "retail sale" under 27
this subsection does not include: 28
(A) Separately stated charges for the use of an athletic or 29
fitness facility where such use is primarily for a purpose other than 30
engaging in or receiving instruction in a physical fitness activity;31
(B) Separately stated charges for the use of a discrete portion 32
of an athletic or fitness facility, other than a pool, where such 33
discrete portion of the facility does not by itself meet the 34
definition of "athletic or fitness facility" in this subsection;35
(C) Separately stated charges for services, such as massage, 36
nutritional consulting, and body composition testing, that do not 37
require the customer to engage in physical fitness activities to 38
receive the service. The exclusion in this subsection (3)(m)(ii)(C) 39
p. 6 SB 6351
does not apply to personal training services and instruction in a 1
physical fitness activity; 2
(D) Separately stated charges for physical therapy provided by a 3
physical therapist, as those terms are defined in RCW 18.74.010, or 4
occupational therapy provided by an occupational therapy 5
practitioner, as those terms are defined in RCW 18.59.020, when 6
performed pursuant to a referral from an authorized health care 7
practitioner or in consultation with an authorized health care 8
practitioner. For the purposes of this subsection (3)(m)(ii)(D), an 9
authorized health care practitioner means a health care practitioner 10
licensed under chapter 18.83, 18.25, 18.36A, 18.57, 18.71, or 18.71A 11
RCW, or, until July 1, 2022, chapter 18.57A RCW; 12
(E) Rent or association fees charged by a landlord or residential 13
association to a tenant or residential owner with access to an 14
athletic or fitness facility maintained by the landlord or 15
residential association, unless the rent or fee varies depending on 16
whether the tenant or owner has access to the facility;17
(F) Services provided in the regular course of employment by an 18
employee with access to an athletic or fitness facility maintained by 19
the employer for use without charge by its employees or their family 20
members; 21
(G) The provision of access to an athletic or fitness facility by 22
an educational institution to its students and staff. However, 23
charges made by an educational institution to its alumni or other 24
members of the public for the use of any of the educational 25
institution's athletic or fitness facilities are a retail sale under 26
this subsection (3)(m). For purposes of this subsection 27
(3)(m)(ii)(G), "educational institution" has the same meaning as in 28
RCW 82.04.170; 29
(H) Yoga, chi gong, or martial arts classes, training, or events 30
held at a community center, park, school gymnasium, college or 31
university, hospital or other medical facility, private residence, or 32
any other facility that is not operated within and as part of an 33
athletic or fitness facility. 34
(iii) Nothing in (m)(ii) of this subsection (3) may be construed 35
to affect the taxation of sales made by the operator of an athletic 36
or fitness facility, where such sales are defined as a retail sale 37
under any provision of this section other than this subsection (3).38
(iv) For the purposes of this subsection (3)(m), the following 39
definitions apply: 40
p. 7 SB 6351
(A) "Athletic or fitness facility" means an indoor or outdoor 1
facility or portion of a facility that is primarily used for: 2
Exercise classes; strength and conditioning programs; personal 3
training services; tennis, racquetball, handball, squash, or 4
pickleball; or other activities requiring the use of exercise or 5
strength training equipment, such as treadmills, elliptical machines, 6
stair climbers, stationary cycles, rowing machines, pilates 7
equipment, balls, climbing ropes, jump ropes, and weightlifting 8
equipment. 9
(B) "Martial arts" means any of the various systems of training 10
for physical combat or self-defense. "Martial arts" includes, but is 11
not limited to, karate, kung fu, tae kwon do, Krav Maga, boxing, 12
kickboxing, jujitsu, shootfighting, wrestling, aikido, judo, hapkido, 13
Kendo, tai chi, and mixed martial arts. 14
(C) "Physical fitness activities" means activities that involve 15
physical exertion for the purpose of improving or maintaining the 16
general fitness, strength, flexibility, conditioning, or health of 17
the participant. "Physical fitness activities" includes participating 18
in yoga, chi gong, or martial arts. 19
For the purposes of (g) through (i) and (k) of this subsection 20
(3), the terms "sale at retail" and "retail sale" do not include a 21
sale between members of an affiliated group as defined in RCW 22
82.04.299(1)(f). 23
(4)(a) The term also includes the renting or leasing of tangible 24
personal property to consumers. 25
(b) The term does not include the renting or leasing of tangible 26
personal property where the lease or rental is for the purpose of 27
sublease or subrent. 28
(5) The term also includes the providing of "competitive 29
telephone service," "telecommunications service," or "ancillary 30
services," as those terms are defined in RCW 82.04.065, to consumers.31
(6)(a) The term also includes the sale of prewritten computer 32
software, custom software, and customization of prewritten computer 33
software to a consumer, regardless of the method of delivery to the 34
end user. For purposes of this subsection (6)(a), the sale of 35
prewritten computer software includes the sale of or charge made for 36
a key or an enabling or activation code, where the key or code is 37
required to activate prewritten computer software and put the 38
software into use. There is no separate sale of the key or code from 39
p. 8 SB 6351
the prewritten computer software, regardless of how the sale may be 1
characterized by the vendor or by the purchaser. 2
(b)(i) The term also includes the charge made to consumers for 3
the right to access and use prewritten computer software, custom 4
software, and customization of prewritten computer software, where 5
possession of the software is maintained by the seller or a third 6
party, regardless of whether the charge for the service is on a per 7
use, per user, per license, subscription, or some other basis.8
(ii)(A) The service described in (b)(i) of this subsection (6) 9
includes the right to access and use prewritten computer software, 10
custom software, and customization of prewritten computer software to 11
perform data processing. 12
(B) For purposes of this subsection (6)(b)(ii), "data processing" 13
means the systematic performance of operations on data to extract the 14
required information in an appropriate form or to convert the data to 15
usable information. Data processing includes check processing, image 16
processing, form processing, survey processing, payroll processing, 17
claim processing, and similar activities. 18
(7) The term also includes the sale of or charge made for an 19
extended warranty to a consumer. For purposes of this subsection, 20
"extended warranty" means an agreement for a specified duration to 21
perform the replacement or repair of tangible personal property at no 22
additional charge or a reduced charge for tangible personal property, 23
labor, or both, or to provide indemnification for the replacement or 24
repair of tangible personal property, based on the occurrence of 25
specified events. The term "extended warranty" does not include an 26
agreement, otherwise meeting the definition of extended warranty in 27
this subsection, if no separate charge is made for the agreement and 28
the value of the agreement is included in the sales price of the 29
tangible personal property covered by the agreement. For purposes of 30
this subsection, "sales price" has the same meaning as in RCW 31
82.08.010. 32
(8)(a) The term also includes the following sales to consumers of 33
digital goods, digital codes, and digital automated services:34
(i) Sales in which the seller has granted the purchaser the right 35
of permanent use; 36
(ii) Sales in which the seller has granted the purchaser a right 37
of use that is less than permanent; 38
(iii) Sales in which the purchaser is not obligated to make 39
continued payment as a condition of the sale; and 40
p. 9 SB 6351
(iv) Sales in which the purchaser is obligated to make continued 1
payment as a condition of the sale. 2
(b) A retail sale of digital goods, digital codes, or digital 3
automated services under this subsection (8) includes any services 4
provided by the seller exclusively in connection with the digital 5
goods, digital codes, or digital automated services, whether or not a 6
separate charge is made for such services. 7
(c) A retail sale of digital goods, digital codes, or digital 8
automated services does not include the following services if the 9
sale occurs between members of an affiliated group as defined in RCW 10
82.04.299(1)(f) or is to an elementary school or a secondary school:11
(i) Any service that primarily involves the application of human 12
effort by the seller, and the human effort originated after the 13
customer requested the service; 14
(ii) Live presentations, such as lectures, seminars, workshops, 15
or courses, where participants are connected to other participants 16
via the internet or telecommunications equipment, which allows 17
audience members and the presenter or instructor to give, receive, 18
and discuss information with each other in real time;19
(iii) Advertising services. For purposes of this subsection 20
(8)(c), "advertising services" means all services directly related to 21
the creation, preparation, production, or dissemination of 22
advertisements. Advertising services include layout, art direction, 23
graphic design, mechanical preparation, production supervision, 24
placement, and rendering advice to a client concerning the best 25
methods of advertising that client's products or services. 26
Advertising services also include online referrals, search engine 27
marketing and lead generation optimization, web campaign planning, 28
the acquisition of advertising space in the internet media, and the 29
monitoring and evaluation of website traffic for purposes of 30
determining the effectiveness of an advertising campaign. Advertising 31
services do not include web hosting services and domain name 32
registration; and 33
(iv) Data processing services. For purposes of this subsection 34
(8)(c), "data processing service" means a primarily automated service 35
provided to a business or other organization where the primary object 36
of the service is the systematic performance of operations by the 37
service provider on data supplied in whole or in part by the customer 38
to extract the required information in an appropriate form or to 39
convert the data to usable information. Data processing services 40
p. 10 SB 6351
include check processing, image processing, form processing, survey 1
processing, payroll processing, claim processing, and similar 2
activities. Data processing does not include the service described in 3
subsection (6)(b) of this section. 4
(d) For purposes of this subsection, "permanent" means perpetual 5
or for an indefinite or unspecified length of time. A right of 6
permanent use is presumed to have been granted unless the agreement 7
between the seller and the purchaser specifies or the circumstances 8
surrounding the transaction suggest or indicate that the right to use 9
terminates on the occurrence of a condition subsequent.10
(9) The term also includes the charge made for providing tangible 11
personal property along with an operator for a fixed or indeterminate 12
period of time. A consideration of this is that the operator is 13
necessary for the tangible personal property to perform as designed. 14
For the purpose of this subsection (9), an operator must do more than 15
maintain, inspect, or set up the tangible personal property.16
(10) The term does not include the sale of or charge made for 17
labor and services rendered in respect to the building, repairing, or 18
improving of any street, place, road, highway, easement, right-of-19
way, mass public transportation terminal or parking facility, bridge, 20
tunnel, or trestle which is owned by a municipal corporation or 21
political subdivision of the state or by the United States and which 22
is used or to be used primarily for foot or vehicular traffic 23
including mass transportation vehicles of any kind.24
(11) The term also does not include sales of chemical sprays or 25
washes to persons for the purpose of postharvest treatment of fruit 26
for the prevention of scald, fungus, mold, or decay, nor does it 27
include sales of feed, seed, seedlings, fertilizer, agents for 28
enhanced pollination including insects such as bees, and spray 29
materials to: (a) Persons who participate in the federal conservation 30
reserve program, the environmental quality incentives program, the 31
wetlands reserve program, and the wildlife habitat incentives 32
program, or their successors administered by the United States 33
department of agriculture; (b) farmers for the purpose of producing 34
for sale any agricultural product; (c) farmers for the purpose of 35
providing bee pollination services; and (d) farmers acting under 36
cooperative habitat development or access contracts with an 37
organization exempt from federal income tax under 26 U.S.C. Sec. 38
501(c)(3) of the federal internal revenue code or the Washington 39
p. 11 SB 6351
state department of fish and wildlife to produce or improve wildlife 1
habitat on land that the farmer owns or leases. 2
(12) The term does not include the sale of or charge made for 3
labor and services rendered in respect to the constructing, 4
repairing, decorating, or improving of new or existing buildings or 5
other structures under, upon, or above real property of or for the 6
United States, any instrumentality thereof, or a county or city 7
housing authority created pursuant to chapter 35.82 RCW, including 8
the installing, or attaching of any article of tangible personal 9
property therein or thereto, whether or not such personal property 10
becomes a part of the realty by virtue of installation. Nor does the 11
term include the sale of services or charges made for the clearing of 12
land and the moving of earth of or for the United States, any 13
instrumentality thereof, or a county or city housing authority. Nor 14
does the term include the sale of services or charges made for 15
cleaning up for the United States, or its instrumentalities, 16
radioactive waste and other by-products of weapons production and 17
nuclear research and development. 18
(13) The term does not include the sale of or charge made for 19
labor, services, or tangible personal property pursuant to agreements 20
providing maintenance services for bus, rail, or rail fixed guideway 21
equipment when a regional transit authority is the recipient of the 22
labor, services, or tangible personal property, and a transit agency, 23
as defined in RCW 81.104.015, performs the labor or services.24
(14) The term does not include the sale for resale of any service 25
described in this section if the sale would otherwise constitute a 26
"sale at retail" and "retail sale" under this section.27
(15)(a) The term "sale at retail" or "retail sale" includes 28
amounts charged, however labeled, to consumers to engage in any of 29
the activities listed in this subsection (15)(a), including the 30
furnishing of any associated equipment or, except as otherwise 31
provided in this subsection, providing instruction in such 32
activities, where such charges are not otherwise defined as a "sale 33
at retail" or "retail sale" in this section: 34
(i)(A) Golf, including any variant in which either golf balls or 35
golf clubs are used, such as miniature golf, hitting golf balls at a 36
driving range, and golf simulators, and including fees charged by a 37
golf course to a player for using his or her own cart. However, 38
charges for golf instruction are not a retail sale, provided that if 39
the instruction involves the use of a golfing facility that would 40
p. 12 SB 6351
otherwise require the payment of a fee, such as green fees or driving 1
range fees, such fees, including the applicable retail sales tax, 2
must be separately identified and charged by the golfing facility 3
operator to the instructor or the person receiving the instruction.4
(B) Notwithstanding (a)(i)(A) of this subsection (15) and except 5
as otherwise provided in this subsection (15)(a)(i)(B), the term 6
"sale at retail" or "retail sale" does not include amounts charged to 7
participate in, or conduct, a golf tournament or other competitive 8
event. However, amounts paid by event participants to the golf 9
facility operator are retail sales under this subsection (15)(a)(i). 10
Likewise, amounts paid by the event organizer to the golf facility 11
are retail sales under this subsection (15)(a)(i), if such amounts 12
vary based on the number of event participants; 13
(ii) Ballooning, hang gliding, indoor or outdoor sky diving, 14
paragliding, parasailing, and similar activities; 15
(iii) Air hockey, billiards, pool, foosball, darts, shuffleboard, 16
ping pong, and similar games; 17
(iv) Access to amusement park, theme park, and water park 18
facilities, including but not limited to charges for admission and 19
locker or cabana rentals. Discrete charges for rides or other 20
attractions or entertainment that are in addition to the charge for 21
admission are not a retail sale under this subsection (15)(a)(iv). 22
For the purposes of this subsection, an amusement park or theme park 23
is a location that provides permanently affixed amusement rides, 24
games, and other entertainment, but does not include parks or zoos 25
for which the primary purpose is the exhibition of wildlife, or 26
fairs, carnivals, and festivals as defined in (b)(i) of this 27
subsection; 28
(v) Batting cage activities; 29
(vi) Bowling, but not including competitive events, except that 30
amounts paid by the event participants to the bowling alley operator 31
are retail sales under this subsection (15)(a)(vi). Likewise, amounts 32
paid by the event organizer to the operator of the bowling alley are 33
retail sales under this subsection (15)(a)(vi), if such amounts vary 34
based on the number of event participants; 35
(vii) Climbing on artificial climbing structures, whether indoors 36
or outdoors; 37
(viii) Day trips for sightseeing purposes; 38
(ix) Bungee jumping, zip lining, and riding inside a ball, 39
whether inflatable or otherwise; 40
p. 13 SB 6351
(x) Horseback riding offered to the public, where the seller 1
furnishes the horse to the buyer and providing instruction is not the 2
primary focus of the activity, including guided rides, but not 3
including therapeutic horseback riding provided by an instructor 4
certified by a nonprofit organization that offers national or 5
international certification for therapeutic riding instructors;6
(xi) Fishing, including providing access to private fishing areas 7
and charter or guided fishing, except that fishing contests and 8
license fees imposed by a government entity are not a retail sale 9
under this subsection; 10
(xii) Guided hunting and hunting at game farms and shooting 11
preserves, except that hunting contests and license fees imposed by a 12
government entity are not a retail sale under this subsection;13
(xiii) Swimming, but only in respect to (A) recreational or 14
fitness swimming that is open to the public, such as open swim, lap 15
swimming, and special events like kids night out and pool parties 16
during open swim time, and (B) pool parties for private events, such 17
as birthdays, family gatherings, and employee outings. Fees for 18
swimming lessons, to participate in swim meets and other 19
competitions, or to join a swim team, club, or aquatic facility are 20
not retail sales under this subsection (15)(a)(xiii);21
(xiv) Go-karting, bumper cars, and other motorized activities 22
where the seller provides the vehicle and the premises where the 23
buyer will operate the vehicle; 24
(xv) Indoor or outdoor playground activities, such as inflatable 25
bounce structures and other inflatables; mazes; trampolines; slides; 26
ball pits; games of tag, including laser tag and soft-dart tag; and 27
human gyroscope rides, regardless of whether such activities occur at 28
the seller's place of business, but not including playground 29
activities provided for children by a licensed child day care center 30
or licensed family day care provider as those terms are defined in 31
RCW 43.216.010; 32
(xvi) Shooting sports and activities, such as target shooting, 33
skeet, trap, sporting clays, "5" stand, and archery, but only in 34
respect to discrete charges to members of the public to engage in 35
these activities, but not including fees to enter a competitive 36
event, instruction that is entirely or predominately classroom based, 37
or to join or renew a membership at a club, range, or other facility;38
(xvii) Paintball and airsoft activities; 39
p. 14 SB 6351
(xviii) Skating, including ice skating, roller skating, and 1
inline skating, but only in respect to discrete charges to members of 2
the public to engage in skating activities, but not including skating 3
lessons, competitive events, team activities, or fees to join or 4
renew a membership at a skating facility, club, or other 5
organization; 6
(xix) Nonmotorized snow sports and activities, such as downhill 7
and cross-country skiing, snowboarding, ski jumping, sledding, snow 8
tubing, snowshoeing, and similar snow sports and activities, whether 9
engaged in outdoors or in an indoor facility with or without snow, 10
but only in respect to discrete charges to the public for the use of 11
land or facilities to engage in nonmotorized snow sports and 12
activities, such as fees, however labeled, for the use of ski lifts 13
and tows and daily or season passes for access to trails or other 14
areas where nonmotorized snow sports and activities are conducted. 15
However, fees for the following are not retail sales under this 16
subsection (15)(a)(xix): (A) Instructional lessons; (B) permits 17
issued by a governmental entity to park a vehicle on or access public 18
lands; and (C) permits or leases granted by an owner of private 19
timberland for recreational access to areas used primarily for 20
growing and harvesting timber; and 21
(xx) Scuba diving; snorkeling; river rafting; surfing; 22
kiteboarding; flyboarding; water slides; inflatables, such as water 23
pillows, water trampolines, and water rollers; and similar water 24
sports and activities. 25
(b) Notwithstanding anything to the contrary in this subsection 26
(15), the term "sale at retail" or "retail sale" does not include 27
charges: 28
(i) Made for admission to, and rides or attractions at, fairs, 29
carnivals, and festivals. For the purposes of this subsection, fairs, 30
carnivals, and festivals are events that do not exceed 21 days and a 31
majority of the amusement rides, if any, are not affixed to real 32
property; 33
(ii) Made by an educational institution to its students and staff 34
for activities defined as retail sales by (a)(i) through (xx) of this 35
subsection. However, charges made by an educational institution to 36
its alumni or other members of the general public for these 37
activities are a retail sale under this subsection (15). For purposes 38
of this subsection (15)(b)(ii), "educational institution" has the 39
same meaning as in RCW 82.04.170; 40
p. 15 SB 6351
(iii) Made by a vocational school for commercial diver training 1
that is licensed by the workforce training and education coordinating 2
board under chapter 28C.10 RCW; or 3
(iv) Made for day camps offered by a nonprofit organization or 4
state or local governmental entity that provide youth not older than 5
age 18, or that are focused on providing individuals with 6
disabilities or mental illness, the opportunity to participate in a 7
variety of supervised activities. 8
(16)(a) The term "sale at retail" or "retail sale" includes the 9
purchase or acquisition of tangible personal property and specified 10
services by a person who receives either a qualifying grant exempt 11
from tax under RCW 82.04.767 or 82.16.320 or a grant deductible under 12
RCW 82.04.4339, except for transactions excluded from the definition 13
of "sale at retail" or "retail sale" by any other provision of this 14
section. Nothing in this subsection (16) may be construed to limit 15
the application of any other provision of this section to purchases 16
by a recipient of either a qualifying grant exempt from tax under RCW 17
82.04.767 or a grant deductible under RCW 82.04.4339, or by any other 18
person. 19
(b) For purposes of this subsection (16), "specified services" 20
means: 21
(i) The constructing, repairing, decorating, or improving of new 22
or existing buildings or other structures under, upon, or above real 23
property, including the installing or attaching of any article of 24
tangible personal property therein or thereto, whether or not such 25
personal property becomes a part of the realty by virtue of 26
installation; 27
(ii) The clearing of land or the moving of earth, whether or not 28
associated with activities described in (b)(i) of this subsection 29
(16); 30
(iii) The razing or moving of existing buildings or structures; 31
and 32
(iv) Landscape maintenance and horticultural services.33
(17) The terms "sale at retail" and "retail sale" do not include 34
the following services if the sale is to an elementary school or a 35
secondary school:36
(a) Services described in subsection (3)(g) through (l) of this 37
section whether provided in person or transferred electronically; and38
(b) Custom software and customization of prewritten computer 39
software, regardless of method of delivery.40
p. 16 SB 6351
NEW SECTION. Sec. 2. RCW 82.32.805 and 82.32.808 do not apply 1
to this act.2
NEW SECTION. Sec. 3. This act takes effect July 1, 2026.3
--- END ---
p. 17 SB 6351