This bill aims to create a sales tax exemption for equipment purchased by fire districts located in rural counties in Washington State. The legislature recognizes that these fire districts face significant financial burdens due to their large service areas and limited tax bases. To alleviate these costs, the bill introduces a new section to chapter 82.08 RCW, which exempts eligible fire districts from sales tax on equipment purchases, provided they apply for a certificate of exemption. The bill defines "eligible fire district" as one with a population not exceeding 10,000 and specifies that the exemption applies to fire and emergency medical apparatus, as well as other necessary equipment.

Additionally, the bill adds a corresponding section to chapter 82.12 RCW, exempting the use of such equipment from use tax. It establishes that the definitions from the sales tax exemption section apply to the use tax exemption as well. The bill also clarifies that certain existing laws (RCW 82.32.805 and 82.32.808) do not apply to this act and sets the effective date for the exemptions to begin on October 1, 2025.