This bill establishes a sales and use tax exemption for certain internet and telecommunications infrastructure projects developed by federally recognized Indian tribes in Washington State. It introduces new sections to chapters 82.08 and 82.12 RCW, detailing the conditions under which the tax exemption applies. Specifically, the exemption covers labor, services, building materials, and telecommunications equipment related to qualified infrastructure projects, which must be located in distressed areas on the coast of Washington. The bill outlines the process for obtaining an exemption certificate, which includes submitting an application to the department and providing necessary documentation. The exemption is limited to a total of $8,000,000 and expires on January 1, 2030.

Additionally, the bill mandates that qualified infrastructure project owners must certify that work performed on the project adheres to community workforce agreements or project labor agreements that include specific worker compensation and apprenticeship requirements. The legislation emphasizes that these agreements allow for the selection of qualified bidders without being bound to other agreements. The act is deemed necessary for the immediate preservation of public peace, health, or safety, and is set to take effect on July 1, 2023.