Establishing a sales and use tax exemption for required course materials at public institutions of higher education.

 H-0919.1

HOUSE BILL 1751

State of Washington

69th Legislature

2025 Regular Session

By Representatives Timmons, Rude, Salahuddin, Entenman, Nance, McEntire, Scott, Thomas, Kloba, Reeves, Stonier, Richards, Reed, Schmidt, Farivar, Rule, Mena, Simmons, Zahn, Fosse, Shavers, Obras, Jacobsen, Paul, Parshley, Thai, Hill, Pollet, and Ramel

Read first time 01/30/25. Referred to Committee on Finance.

AN ACT Relating to establishing a sales and use tax exemption for required course materials at public institutions of higher education; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and creating new sections.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1. The legislature finds that the rising costs of textbooks and other required course materials pose a significant financial burden on students pursuing higher education. To promote educational accessibility and reduce expenses for students, it is the intent of the legislature to exempt required course materials from retail sales and use taxes.

The legislature finds that precedence has been set for this policy as 36 states and Puerto Rico have some form of sales tax exemption for course materials either through a direct exemption, no sales taxes, or through not taxing digital goods.