The bill seeks to enhance Washington State's tax laws through a series of amendments aimed at improving clarity and administrative efficiency without affecting state or local tax revenues. It introduces new definitions for terms such as "tobacco product," "alternative nicotine product," and "sale at retail," while also clarifying existing definitions related to services provided by athletic and fitness facilities, digital goods, and advertising services. Key insertions include the definition of "alternative nicotine product" and the exclusion of certain staffing services from the definition of "temporary staffing services." The bill also expands the scope of retail sales to include various recreational activities and digital goods, while removing previous exclusions related to sales between affiliated groups.

Additionally, the bill establishes a workforce education investment surcharge for advanced computing businesses and specified financial institutions, with rates set to increase over time. It outlines exemptions for certain types of income and introduces new provisions for the taxation of digital goods and services, including direct mail advertising. The legislation also addresses the taxation of noncommercial aircraft and estate taxes for family-owned businesses, while amending land classification and taxation laws to provide tax relief for educational institutions. Overall, the bill aims to modernize tax regulations in response to evolving consumer practices and technological advancements, ensuring compliance and clarity for businesses and consumers alike.

Statutes affected:
Original bill: 70A.205.405, 82.04.050, 82.04.060, 82.04.192, 82.04.4451, 82.08.010, 82.12.020, 82.08.9999, 46.17.324, 82.12.010, 82.12.0208, 82.32.023, 82.32.087, 82.32.730, 83.100.048
Substitute bill: 70.155.010, 70.345.010, 82.04.060, 82.04.192, 82.04.288, 82.04.4451, 82.08.010, 82.08.0208, 82.08.0256, 82.12.010, 82.12.0208, 82.32.023, 82.32.087, 82.32.730, 83.100.048