wa-law.org > bill > 2023-24 > HB 2436 > Original Bill
There is levied and collected a tax equal to six percent of the selling price on each retail sale in this state of:
Tangible personal property, unless the sale is specifically excluded from the RCW 82.04.050 definition of retail sale;
Digital goods, digital codes, and digital automated services, if the sale is included within the RCW 82.04.050 definition of retail sale;
Services, other than digital automated services, included within the RCW 82.04.050 definition of retail sale;
Extended warranties to consumers; and
Anything else, the sale of which is included within the RCW 82.04.050 definition of retail sale.
There is levied and collected an additional tax on each retail car rental, regardless of whether the vehicle is licensed in this state, equal to five and nine-tenths percent of the selling price. The revenue collected under this subsection must be deposited in the multimodal transportation account created in RCW 47.66.070.
Beginning July 1, 2003, there is levied and collected an additional tax of three-tenths of one percent of the selling price on each retail sale of a motor vehicle in this state, other than retail car rentals taxed under subsection (2) of this section. The revenue collected under this subsection must be deposited in the multimodal transportation account created in RCW 47.66.070.
For purposes of subsection (3) of this section, "motor vehicle" has the meaning provided in RCW 46.04.320, but does not include:
Farm tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181, unless the farm tractor or farm vehicle is for use in the production of cannabis;
Off-road vehicles as defined in RCW 46.04.365;
Nonhighway vehicles as defined in RCW 46.09.310; and
Snowmobiles as defined in RCW 46.04.546.
Beginning on December 8, 2005, 0.16 percent of the taxes collected under subsection (1) of this section must be dedicated to funding comprehensive performance audits required under RCW 43.09.470. The revenue identified in this subsection must be deposited in the performance audits of government account created in RCW 43.09.475.
The taxes imposed under this chapter apply to successive retail sales of the same property.
The rates provided in this section apply to taxes imposed under chapter 82.12 RCW as provided in RCW 82.12.020.
A county legislative authority may submit an authorizing proposition to the county voters at a special or general election and, if the proposition is approved by a majority of persons voting, impose a sales and use tax. The rate of tax under this section is equal to 0.5 percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
A city legislative authority may submit an authorizing proposition to the city voters at a special or general election and, if the proposition is approved by a majority of persons voting, impose a sales and use tax. The rate of tax under this subsection is equal to 0.5 percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
The combined total tax levied under this section may not be greater than 0.5 percent. If both a county and a city impose a tax under this section, the tax imposed by a city must be credited against the tax imposed by a county.
The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county.
The department must perform the collection of the tax under this section on behalf of a county or city at no cost to the county or city, and the state treasurer must distribute the tax as available on a monthly basis to the county or city or, upon the direction of the county or city, to its treasurer or a fiscal agent, paying agent, or trustee for obligations issued or incurred by the program.