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States / Washington / SB 6114

SB 6114 Floor Consideration

Defining the terms "fixture" and "affixed" for excise tax purposes.

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 Z-0408.1

SENATE BILL 6114

State of Washington

69th Legislature

2026 Regular Session

By Senators Frame, Robinson, and Nobles; by request of Department of Revenue

Read first time 01/14/26. Referred to Committee on Ways & Means.

AN ACT Relating to defining the terms "fixture" and "affixed" for excise tax purposes; and amending RCW 82.02.010 and 82.45.032 .

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

Sec. 1. RCW 82.02.010 and 2024 c 47 s 3 are each amended to read as follows:

For the purpose of this title, unless the context clearly requires otherwise:

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