The bill seeks to enhance the tax law administered by the Department of Revenue through various amendments aimed at improving clarity and administrative efficiency without affecting state or local tax revenues. Key provisions include the introduction of a $5 per tire fee on the retail sale of new replacement vehicle tires, which sellers are required to collect and remit to the Department. The bill also modifies the definition of "sale at retail" to encompass a broader range of services and transactions, including digital goods and advertising services, while providing specific exclusions. Additionally, it repeals certain sections of the Revised Code of Washington (RCW) and establishes an expiration date for specific provisions, reflecting a comprehensive effort to streamline tax law. Moreover, the bill introduces new definitions and clarifications regarding digital goods and services, including the treatment of digital codes, and specifies that the terms "property" and "personal property" will now include digital goods and products sold through the use of digital codes. It also outlines tax rates for retail sales, including provisions for recreational vessels and peer-to-peer car sharing transactions, while mandating that certain tax revenues be allocated to the multimodal transportation account. The bill aims to modernize tax regulations in response to the evolving digital economy and improve compliance with tax obligations across various sectors.

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