This bill amends existing Washington state law to clarify the definitions of "fixture" and "affixed" for excise tax purposes. It introduces new legal language that defines "fixture" as an item of property that is affixed to real property and meets specific conditions, such as being integral to the property's function or requiring special equipment for movement. Additionally, the term "affixed" is defined to include various methods of securing property to real estate, while also specifying that certain temporary attachments do not qualify as affixed.

The bill also updates the definitions in RCW 82.02.010 and RCW 82.45.032, including the insertion of a new definition for "fixture" and the addition of rules that the department may adopt to administer these provisions. Other definitions, such as "real estate," "used mobile home," and "taxpayer," are retained with minor adjustments. Overall, the bill aims to provide clearer guidelines for tax purposes regarding property that is considered a fixture, thereby aiding in the administration of excise taxes related to real estate.

Statutes affected:
Original bill: 82.02.010, 82.45.032