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 clarifies that "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 refines definitions and categories of retail sales, including exclusions for specific services like janitorial services and charges related to athletic or fitness facilities.

Additionally, the bill addresses the retail sale of digital goods, digital codes, and digital automated services, specifying that these sales do not include services provided to nonprofits, schools, and educational institutions. It outlines exclusions for services involving human effort, live presentations, advertising, and data processing. The bill introduces a new section indicating that certain existing RCWs (82.32.805 and 82.32.808) do not apply to this act, suggesting a shift in interpretation or enforcement of these laws. Overall, the bill aims to refine the definitions and exclusions related to retail sales, particularly concerning digital goods and services, while supporting nonprofits and educational institutions.

Statutes affected:
Original bill: 82.04.050