This bill seeks to exempt temporary staffing services provided to nonprofit behavioral health entities from retail sales tax in Washington State. It amends RCW 82.04.050 to clarify that "temporary staffing services" does not include those services rendered to nonprofit behavioral health entities, while introducing new definitions for "behavioral health services" and "nonprofit behavioral health entity." The bill also modifies existing language by removing previous definitions and referencing the definition of "staffing services" in RCW 82.04.540, thereby ensuring that the tax exemption specifically supports the operational needs of nonprofit behavioral health organizations.

Additionally, the bill amends the definition of "sale at retail" or "retail sale" to encompass transactions related to digital goods, digital codes, digital automated services, and extended warranties, with specific exclusions for certain transactions. It clarifies that an "extended warranty" is an agreement for a defined period to repair or replace tangible personal property, excluding agreements without a separate charge. The bill also introduces a new section stating that RCW 82.32.805 and 82.32.808 do not apply to this act, and it outlines various recreational activities and services considered retail sales, while listing exceptions for educational institutions and nonprofit organizations. Overall, the legislation aims to clarify the scope of retail sales and their tax implications for consumers and businesses.

Statutes affected:
Original bill: 82.04.050