wa-law.org > bill > 2025-26 > HB 2066 > Original Bill
The legislature finds that back-to-school shopping places a significant financial burden on families, particularly as the costs of essential supplies, clothing, and technology continue to rise. Families with children in elementary through high school plan to spend an average of $874.68 on clothing, shoes, school supplies, and electronics, making these expenses a substantial challenge for many households.
The legislature finds that inflation and the rising cost of living have made it increasingly difficult for families to afford the necessities their children need to start the school year prepared. Many parents are forced to make difficult financial choices, prioritizing school essentials over other household expenses. A sales tax holiday would provide direct relief, helping families stretch their budgets further during this critical time.
The legislature finds that ensuring children have the supplies, clothing, and technology they need is essential for their academic success and overall well-being. No child should have to start the school year without the tools necessary for learning simply because their family cannot afford them. Reducing this financial strain allows parents to focus on supporting their children's education rather than worrying about basic school necessities.
The legislature finds that many other states have successfully implemented back-to-school sales tax holidays, recognizing the importance of providing relief to families. These initiatives have proven effective in helping parents manage school-related costs while ensuring students have the resources they need for success. Implementing a similar policy in this state would provide families with the same kind of support already available elsewhere.
Therefore, the legislature intends to establish a back-to-school sales tax holiday to provide financial relief for families and support students as they return to the classroom. This policy will help make school-related expenses more manageable and ensure that all children can start the academic year with the supplies they need.
Subject to the limitations and conditions provided in this section, this chapter does not apply to sales of qualified items purchased by an individual each year between 12:00 a.m. on the second Friday of August, and 11:59 p.m. on the Sunday following the second Friday of August.
Qualified items are limited to the following:
Clothing, including certain footwear and accessories intended for use by persons aged 18 or under with a sales price of $100 or less per item;
School supplies with a sales price of $50 or less per item; and
Personal computers and computer-related accessories with a sales price of $1,500 or less when purchased for noncommercial home or personal use.
A business may opt out of the sales and use tax holiday exemption under this section if the business anticipates less than five percent of the business' gross sales are derived from the exempt items under this section and section 3 of this act. To opt out, the business must retain any documentation and submit any forms in any manner required by the department.
The department must adopt rules for the administration of this section and may adopt emergency rules. These rules must be consistent with the streamlined sales and use tax agreement, to the extent the department considers advisable, so long as the rules are consistent with this section. The department must electronically publish a publicly available list of exempt products and provide taxpayer guidance regarding the sales and use tax holiday created in this section and section 3 of this act.
The following definitions apply throughout this section:
"Business" means any business entity, including a sole proprietorship, corporation, partnership, or other legal entity that provides, offers, or sells goods or services to persons who are residents of Washington.
"Clothing" means any article of wearing apparel, including footwear intended to be worn on or about the human body. Clothing does not mean skis, swim fins, roller blades, skates, or similar recreational wear. Clothing also does not mean watches, watchbands, jewelry, umbrellas, handkerchiefs, or similar accessories.
"Individual" means a natural person purchasing the qualified item for personal use or consumption. An individual does not include a natural person purchasing the qualified item for use or consumption by a business or in a business capacity.
"Personal computers" means electronic book readers, calculators, laptops, desktops, handheld devices, tablets, or tower computers. Personal computers does not mean cellular telephones, video game consoles, digital media receivers, or devices that are not primarily designed to process data.
"School supplies" means pens, pencils, erasers, crayons, notebooks, notebook filler paper, legal pads, binders, lunch boxes, construction paper, markers, folders, poster board, composition books, poster paper, scissors, cellophane tape, glue, paste, rulers, computer disks, staplers and staples used to secure paper products, protractors, and compasses.
Subject to the limitations and conditions provided in this section, this chapter does not apply to the use of qualified items purchased by an individual each year between 12:00 a.m. on the second Friday of August, and 11:59 p.m. on the Sunday following the second Friday of August.
Qualified items are limited to the following:
Clothing, including certain footwear and accessories intended for use by persons aged 18 or under with a sales price of $100 or less per item;
School supplies with a sales price of $50 or less per item; and
Personal computers and computer-related accessories with a sales price of $1,500 or less when purchased for noncommercial home or personal use.
A business may opt out of the sales and use tax holiday exemption under this section and section 2 of this act if the business anticipates less than five percent of the business' gross sales are derived from the exempt items under this section. To opt out, the business must retain any documentation and submit any forms in any manner required by the department.
The department must adopt rules for the administration of this section and may adopt emergency rules. These rules must be consistent with the streamlined sales and use tax agreement, to the extent the department considers advisable, so long as the rules are consistent with this section. The department must electronically publish a publicly available list of exempt products and provide taxpayer guidance regarding the sales and use tax holiday created in this section and section 2 of this act.
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 is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2025.