Increasing fiscal resources for students and children by providing targeted sales tax exemptions for schools and certain before-and-after school care programs and arts and cultural classes.
By resolution, returned to Senate Rules Committee for third reading.
Summary
SB 6351 revises the definition of a "sale at retail" in RCW 82.04.050, aiming to carve out sales‑tax exemptions for public schools, before‑and‑after‑school care providers, and arts and cultural classes. By reducing the tax burden on purchases made by these entities, the measure is intended to increase fiscal resources available to students and children. The change could affect any retailer that sells tangible personal property to the listed educational and care programs.
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