This bill amends RCW 82.04.050 to exempt certain nonprofit organizations and schools from sales and use taxes on specific services. The new legal language specifies that the terms "sale at retail" and "retail sale" do not include sales to nonprofits as defined in RCW 82.04.635, schools regulated under Title 28A RCW or chapter 72.40 RCW, and educational institutions as defined in RCW 26.30.010. This change is intended to reduce the financial burden on these entities, enabling them to allocate more resources towards their core missions. The bill also clarifies definitions and categories of retail sales, including tangible personal property and services rendered, while maintaining existing exemptions for certain services.

Additionally, the bill introduces a new section that specifies that certain existing laws, RCW 82.32.805 and 82.32.808, do not apply to this act, indicating a legislative intent to create a distinct framework for the taxation and regulation of the specified services and transactions. It further clarifies the definition of "retail sale" by outlining exclusions for services provided to nonprofits, schools, and educational institutions, as well as transactions between affiliated groups. The bill aims to streamline tax regulations and provide clearer guidelines for consumers and service providers, particularly in the nonprofit and educational sectors, while also detailing specific services excluded from retail sales.

Statutes affected:
Original bill: 82.04.050