wa-law.org > bill > 2025-26 > HB 1047 > Original Bill
The legislature finds that some fire districts, especially those in rural counties, bear disproportionate costs due to the expansive geographic area they must serve with a sparsely populated tax base. It is the intent of the legislature to reduce the costs for certain fire districts in rural counties by exempting their purchases of equipment from sales and use taxes.
The tax imposed by RCW 82.08.020 does not apply to the purchase of any item of equipment by an eligible fire district located in a rural county.
In order to qualify for the exemption in this section, an eligible fire district must apply to the department for a certificate of exemption.
The department must publish annually, by January 1st, a list of eligible fire districts that qualify for the exemption in this section.
The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
"Eligible fire district" means a fire district in which the population of the district for that year as estimated by the office of financial management does not exceed 10,000 persons.
"Equipment" means fire and emergency medical apparatus and all other vehicles, machinery, and equipment necessary for the prevention and suppression of fires, the providing of emergency medical services, and the protection of life and property.
"Rural county" has the same meaning as provided in RCW 82.14.370.
The tax imposed by RCW 82.12.020 does not apply to the use of any item of equipment that is purchased by an eligible fire district located in a rural county.
The definitions in section 2 of this act apply to this section.
RCW 82.32.805 and 82.32.808 do not apply to this act.
This act applies to purchases and uses made on or after October 1, 2025.
This act takes effect October 1, 2025.