This bill establishes a sales tax exemption for equipment purchased by fire districts located in rural counties in Washington State. The legislation recognizes the financial challenges faced by these districts due to their large service areas and limited tax bases. To qualify for the exemption, eligible fire districts must have a population of 10,000 or fewer and must apply for a certificate of exemption from the department. The bill mandates that the department publish an annual list of eligible fire districts.

Additionally, the bill includes provisions that exempt the use of equipment purchased by these fire districts from use taxes. It specifies definitions for "eligible fire district," "equipment," and "rural county," aligning with existing legal definitions. The act is set to take effect on October 1, 2025, and clarifies that certain existing laws do not apply to this new exemption.