ENGROSSED SUBSTITUTE SENATE BILL 6113
State of Washington
69th Legislature
2026 Regular Session
By Senate Ways & Means (originally sponsored by Senators Frame, Robinson, Nobles, and Saldaña; by request of Department of Revenue)
READ FIRST TIME 02/09/26.
AN ACT Relating to improving the tax law administered by the department of revenue by making technical corrections, clarifying ambiguities, and providing administrative efficiencies in a manner that is not estimated to affect state or local tax; amending RCW 70A.205.405 , 82.04.050 , 82.04.060 , 82.04.192 , 82.04.4451 , 82.08.010 , 82.08.0208 , 82.08.9999 , 82.08.0256 , 82.12.010 , 82.12.0208 , 82.32.023 , 82.32.087 , 82.32.730 , 82.48A.020 , and 83.100.048 ; reenacting and amending RCW 82.04.299 , 82.04.29004 , 82.08.020 , 82.12.020 , and 84.34.020 ; adding a new section to chapter 82.04 RCW; adding a new section to chapter 82.32 RCW; creating new sections; repealing RCW 82.04.29001 ; and providing expiration dates.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 70A.205.405 and 2025 c 417 s 301 are each amended to read as follows:
(1) There is levied a $5 per tire fee on the retail sale of new replacement vehicle tires. The fee imposed in this section must be paid by the buyer to the seller, and each seller shall collect from the buyer the full amount of the fee. The fee collected from the buyer by the seller less the (( ten percent )) amount retained by the seller as provided in RCW 70A.205.430 (1) must be paid to the department of revenue in accordance with RCW 82.32.045 .