Exempting schools from retail sales tax imposed on certain services.

 S-3762.1

SENATE BILL 6012

State of Washington

69th Legislature

2026 Regular Session

By Senators Torres, Christian, Dozier, Gildon, Liias, Wagoner, and Warnick

Prefiled 01/07/26. Read first time 01/12/26. Referred to Committee on Ways & Means.

AN ACT Relating to exempting schools from retail sales tax imposed on certain services; amending RCW 82.04.050 ; and creating a new section.

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: