This bill proposes to permanently exempt bottled water, prepared food, and clothing from sales and use tax in Washington State. It amends RCW 82.08.0293 to clarify that "food and food ingredients" now explicitly includes bottled water and prepared food, while also detailing the definitions of these terms. The bill removes previous exclusions for bottled water and prepared food from the sales tax exemption, thereby allowing these items to be sold without tax. Additionally, it introduces new sections to chapters 82.08 and 82.12 RCW, establishing that clothing and footwear for human use are also exempt from sales tax, with specific definitions provided for clothing, clothing accessories, and protective equipment.

Furthermore, the bill outlines the conditions under which these exemptions apply, including the definition of clothing and the types of items that are excluded from this category, such as fur clothing and sport or recreational equipment. It also specifies that the provisions of this chapter do not apply to the use of clothing and footwear, ensuring clarity in the application of the tax exemptions. The bill aims to alleviate the financial burden on consumers by removing sales tax from essential items like food and clothing.

Statutes affected:
Original Bill: 82.08.0293