SB 6114·WA·senate
Defining the terms "fixture" and "affixed" for excise tax purposes.
FailedFiled Jan 14, 2026
Sponsor: Frame
Latest Action
By resolution, returned to Senate Rules Committee for third reading.
Mar 12, 2026
Summary
SB 6114 amends RCW 82.02.010 and 82.45.032 to provide specific definitions of 'fixture' and 'affixed' used in determining excise tax liability. The definitions apply to real property, mobile homes, park model trailers, and floating homes, clarifying when items are considered part of the property for tax purposes. This helps taxpayers, the Department of Revenue, and local assessors consistently classify property for tax assessment.
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