The bill aims to establish a revenue stream to fund digital equity programs in Washington State by introducing a tax on the retail sale of smart wireless devices. Specifically, a tax of $2 will be levied on devices priced over $250, with the collected revenue directed to the state digital equity account. The legislation recognizes the significant barriers to digital access faced by various populations, including the elderly, veterans, and low-income households, and emphasizes the importance of internet connectivity for participation in modern society. It also highlights the need for funding to support community-based organizations and public-private partnerships to enhance digital access and skills training.

Additionally, the bill includes provisions for the administration of the tax, requiring sellers to collect and remit the tax to the state, and outlines penalties for non-compliance. A new account, the learning device and technology account, will be created to manage the funds, which will be used for digital equity initiatives. The Joint Legislative Audit and Review Committee is tasked with evaluating the effectiveness of the funding by June 1, 2030, ensuring accountability and alignment with the state's digital equity goals. The act is set to take effect on June 1, 2025, and includes a provision for expiration on January 1, 2032, for the review section.

Statutes affected:
Original Bill: 82.32.145