Ensuring paid protestor services are considered a temporary staffing service subject to state retail sales and use taxes.

 S-3437.1

SENATE BILL 5819

State of Washington

69th Legislature

2026 Regular Session

By Senators Christian and Dozier

Prefiled 12/01/25. Read first time 01/12/26. Referred to Committee on Ways & Means.

AN ACT Relating to ensuring paid protestor services are considered a temporary staffing service subject to state retail sales and use taxes; and amending RCW 82.04.050 .

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

Sec. 1. RCW 82.04.050 and 2025 c 422 s 101 are each amended to read as follows:

(1)(a) "Sale at retail" or "retail sale" means every sale of tangible personal property (including articles produced, fabricated, or imprinted) to all persons irrespective of the nature of their business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for consumers other than a sale to a person who: