The bill establishes a framework for imposing concession fees on duty-free sales enterprises operating within Washington state. It recognizes the authority of the state to require these fees under federal law and aims to generate revenue from the sales of various merchandise, including alcohol and tobacco products, at airports and locations near international borders. The concession fee is set at 10% of the gross proceeds from sales and is in addition to other applicable taxes and fees. The collected fees will be allocated to support statewide tourism marketing and the development of sustainable aviation fuel.

Additionally, the bill creates a new sustainable aviation fuel account to manage the funds collected from these concession fees, which can only be spent after appropriation for specific activities related to sustainable aviation fuel. The legislation also amends existing laws to incorporate these new provisions and establishes that the act will take effect on January 1, 2026, contingent upon specific funding being provided by June 30, 2025.

Statutes affected:
Original Bill: 14.08.330
Substitute Bill: 14.08.330
Engrossed Substitute: 43.384.040, 14.08.330
Bill as Passed Legislature: 43.384.040, 14.08.330
Session Law: 43.384.040, 14.08.330