This bill establishes a sales and use tax exemption for inputs required for qualified salmon recovery projects in Washington State. It introduces new sections to chapters 82.08 and 82.12 RCW, detailing the conditions under which the tax does not apply to labor, services, building materials, and equipment used in these projects. To qualify for the exemption, project sponsors must apply for and obtain an exemption certificate from the department, which will be effective upon receipt of the application. The exemption is valid until the project is certified as operationally complete, and any taxes due must be paid within 60 days of the certificate's expiration without penalties if paid on time.

Additionally, the bill clarifies that the definitions and eligibility requirements established in the first section also apply to the second section regarding the use of labor and materials for salmon recovery projects. It explicitly states that certain existing laws (RCW 82.32.805 and 82.32.808) do not apply to this act, ensuring that the new tax exemption provisions are distinct and enforceable.