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. An eligible fire district is defined as one with a population of 10,000 or fewer, and the term "equipment" encompasses fire and emergency medical apparatus, as well as other necessary vehicles and machinery.

Additionally, the bill adds a corresponding section to chapter 82.12 RCW, which exempts the use of such equipment from use tax for eligible fire districts. The definitions established in the sales tax exemption section also apply to the use tax exemption. The bill specifies that it will not be subject to certain existing regulations (RCW 82.32.805 and 82.32.808) and will take effect on October 1, 2025, applying to purchases and uses made on or after that date.