The bill seeks to exempt food banks from the retail sales tax on certain services by amending RCW 82.04.050. It introduces new legal language that clarifies that "sale at retail" and "retail sale" do not include sales to a distributing organization, as defined in RCW 69.80.020. This amendment is designed to reduce the financial burden on food banks, enabling them to allocate more resources towards their mission of providing food assistance. The bill also clarifies definitions and conditions related to retail sales, ensuring that the new language supports food distribution efforts while maintaining existing provisions.

Additionally, the bill revises the definition of "retail sale" to specify the inclusion and exclusion of services related to digital goods and automated services, stating that certain services provided to affiliated groups or distributing organizations are not considered retail sales. It expands the definition of "sale at retail" to include various recreational activities and services, while outlining specific exclusions such as admission charges to fairs and educational institutions. The overall intent of the bill is to enhance the operational capacity of food banks and provide clarity on tax implications for consumers and businesses.

Statutes affected:
Original bill: 82.04.050