This bill establishes a sales tax holiday for back-to-school shopping in Washington State, aimed at providing financial relief to families facing rising costs for essential school supplies, clothing, and technology. The holiday will occur annually from 12:00 a.m. on the second Friday of August to 11:59 p.m. on the following Sunday. During this period, sales tax will not apply to qualified items, which include clothing priced at $100 or less per item for individuals aged 18 or under, school supplies priced at $50 or less, and personal computers and accessories priced at $1,500 or less for noncommercial use. Businesses can opt out of this exemption if they expect that less than five percent of their gross sales will come from these exempt items.

The bill also mandates the Department of Revenue to adopt rules for administering the sales tax holiday and to publish a list of exempt products along with taxpayer guidance. Additionally, it specifies that certain existing laws (RCW 82.32.805 and 82.32.808) do not apply to this act. The bill is set to take effect on July 1, 2025, and is deemed necessary for the immediate preservation of public peace, health, or safety, as well as the support of state government and its institutions.