The proposed bill aims to provide financial relief to 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 sales tax holiday will occur annually from 12:00 a.m. on the second Friday of August to 11:59 p.m. on the following Sunday, exempting qualified items such as 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 personal use.

To facilitate this 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 will have the option to opt out of the sales tax holiday 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.