The bill amends RCW 82.08.020 to reduce the state sales and use tax rate from six and five-tenths percent to six percent on retail sales of tangible personal property, digital goods, digital codes, digital automated services, and certain services. Additionally, it maintains the existing tax rates on retail car rentals and motor vehicle sales, while specifying that the revenue from these taxes will continue to be allocated to the multimodal transportation account. The bill also clarifies the definition of "motor vehicle" and outlines exemptions for certain types of vehicles.

Furthermore, the bill introduces a new section stating that the act will take effect on October 1, 2025. This change aims to provide a clearer tax structure and potentially stimulate economic activity by lowering the sales tax rate.

Statutes affected:
Original Bill: 82.08.020