The proposed bill aims to establish a revenue stream to fund digital equity programs in Washington State by levying a tax on the retail sale of smart wireless devices. Specifically, a tax of $2 will be imposed on devices with a selling price exceeding $250, with the collected revenue directed to a newly created state digital equity account. The bill outlines the responsibilities of sellers in collecting and remitting this tax, as well as penalties for non-compliance. Additionally, it emphasizes the importance of addressing digital inequities faced by various populations, including the elderly, veterans, and low-income households, by providing necessary funding for community-based organizations and public-private partnerships.

Furthermore, the bill includes provisions for the establishment of the learning device and technology account, which will receive a portion of the tax revenue to support digital equity initiatives. It mandates a study by the Joint Legislative Audit and Review Committee by June 1, 2030, to evaluate the effectiveness of the funding in enhancing digital equity programs. The bill also amends existing laws related to tax collection and personal liability for unpaid trust fund taxes, ensuring that responsible individuals within limited liability business entities can be held accountable. The act is set to take effect on June 1, 2025, and includes an expiration date for certain provisions.

Statutes affected:
Original Bill: 82.32.145