wa-law.org > bill > 2025-26 > HB 1751 > Original Bill
The legislature finds that the rising costs of textbooks and other required course materials pose a significant financial burden on students pursuing higher education. To promote educational accessibility and reduce expenses for students, it is the intent of the legislature to exempt required course materials from retail sales and use taxes.
The legislature finds that precedence has been set for this policy as 36 states and Puerto Rico have some form of sales tax exemption for course materials either through a direct exemption, no sales taxes, or through not taxing digital goods.
The legislature finds that nationwide, the price of textbooks increases on average six percent each year, doubling every 11 years, and has increased 1,041 percent between 1977 and 2015. The legislature finds that these increases have direct impacts on student success as 65 percent of college students report not buying a textbook because of cost and 11 percent report skipping meals in order to afford course materials.
The legislature recognizes that students who qualify for Washington's state financial aid programs can use funds to purchase textbooks, required course materials, and other necessary materials for their academic success. The legislature finds that nationwide 5,200,000 undergraduate students spend an average of $1,500,000,000 of financial aid on textbooks each semester. The high costs of these items require the use of a student's state financial aid to pay for these items over housing, basic needs, transportation, and other academic necessities.
The tax levied by RCW 82.08.020 does not apply to sales of required course materials purchased by a student enrolled at an institution of higher education if:
The student presents a valid student identification card or other form of identification indicating that they are a student at an institution of higher education;
The student presents proof of enrollment in the course at the time of purchase; and
The purchase is made from a bookstore affiliated with the institution of higher education, an online vendor designated by the institution of higher education, or another retailer that verifies the student's enrollment and course material requirements.
An institution of higher education must provide students with information about the sales tax exemption in this section and the use tax exemption in section 3 of this act for required course materials by:
Publishing details about the exemption on the institution's official website; and
Including either an explanation of the exemption or a link to additional information in course or program syllabi.
The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
"Institution of higher education" has the same meaning as in RCW 28B.10.016.
"Student" means a person who has registered for classes at an institution of higher education.
"Required course materials" means any textbooks, supplementary materials, and other instructional content, whether in digital or physical format, that are required or recommended by the instructor or institution of higher education for a course offered for academic credit.
The tax levied by RCW 82.12.020 does not apply to the use of required course materials purchased by a student enrolled at an institution of higher education.
The eligibility requirements, conditions, limitations, and 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.