This bill amends Washington state law to redefine "sale at retail" to explicitly include the rental or lease of individual storage space at self-service storage facilities, making these transactions subject to business and occupation and sales and use taxes. The new legal language clarifies that such rentals or leases are considered retail sales, regardless of the duration of the rental or lease. Additionally, the bill makes further amendments to existing definitions related to retail sales, providing clearer guidelines for taxation and ensuring consistent treatment of self-service storage facilities within the retail transaction framework.

Moreover, the bill expands the definition of "retail sale" to encompass charges for various recreational activities, such as golf and amusement park access, while specifying exceptions for certain admissions and fees related to hunting, fishing, and swimming. It also establishes a new section directing the revenue generated from this act to support agencies and programs focused on cooperatively owned manufactured home communities and affordable housing initiatives. The provisions of the act are set to take effect on January 1, 2026.