This bill aims to exempt providers of free durable medical equipment from retail sales and use tax for items necessary for their operations. It introduces new sections to chapters 82.08 and 82.12 of the Revised Code of Washington (RCW), stating that the tax does not apply to sales made to licensed nonprofit organizations that provide durable medical equipment at no charge to patients. The definitions of "durable medical equipment" and "free durable medical equipment provider" are included, and both sections will expire on January 1, 2037.

Additionally, the bill establishes a tax preference performance statement to evaluate the effectiveness of this tax exemption. It emphasizes the legislature's intent to provide tax relief to nonprofit providers and outlines a review process to assess the impact of the exemption on the availability of free durable medical equipment in Washington. If the review indicates an increase in the provision of such equipment, the legislature intends to extend the expiration date of the tax preference. The act is set to take effect on January 1, 2027.