The proposed bill aims to provide financial relief for families by establishing a sales tax holiday specifically for back-to-school shopping. This initiative recognizes the significant financial burden that back-to-school expenses, such as clothing, school supplies, and technology, place on families, particularly in light of rising costs and inflation. The bill outlines a sales tax exemption for qualified items purchased during a designated period each year, from the second Friday of August to the following Sunday. Qualified items include clothing priced at $100 or less, school supplies priced at $50 or less, and personal computers and accessories priced at $1,500 or less for noncommercial use.

To facilitate this sales tax holiday, the bill introduces new sections to chapters 82.08 and 82.12 of the Revised Code of Washington (RCW), detailing the conditions and limitations of the exemption. Businesses can opt out of the exemption if they anticipate that less than five percent of their gross sales will come from the exempt items. Additionally, the Department of Revenue is tasked with adopting rules for the administration of the holiday and providing guidance to taxpayers. The bill is set to take effect on July 1, 2025, and is deemed necessary for the immediate preservation of public welfare.