Exempting permanently from sales and use tax bottled water, prepared food, and clothing.

 S-0609.1

SENATE BILL 5340

State of Washington

69th Legislature

2025 Regular Session

By Senator Fortunato

AN ACT Relating to permanently exempting from sales and use tax bottled water, prepared food, and clothing; amending RCW 82.08.0293 ; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and creating a new section.

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

Sec. 1. RCW 82.08.0293 and 2022 c 16 s 152 are each amended to read as follows:

(1) The tax levied by RCW 82.08.020 does not apply to sales of food and food ingredients. "Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. "Food and food ingredients" includes bottled water. "Food and food ingredients" includes "prepared food." "Food and food ingredients" does not include:

(a) "Alcoholic beverages," which means beverages that are suitable for human consumption and contain (( one-half of one )) 0.5 percent or more of alcohol by volume;