This bill proposes the exemption of schools and school districts from retail sales and use tax in Washington State. It introduces new sections to chapters 82.08 and 82.12 of the Revised Code of Washington (RCW). Specifically, the bill states that the sales tax does not apply to purchases made by schools or school districts, and it defines "school" to include both public and private institutions that provide education to students from kindergarten through grade 12.

Additionally, the bill clarifies that the use of personal property by schools or school districts is not subject to the use tax. It also specifies that certain existing RCWs, namely 82.32.805 and 82.32.808, do not apply to this act, thereby ensuring that the new exemptions are clearly established without conflicting with previous tax regulations.