Provides a sales and use tax exemption for tribal administration and programs of any landless Washington state federally recognized Indian tribe.

Requires the amount of local use tax liability that is subject to the exemption in and is reported to the department of revenue under section 2 of the act to be deposited in the local sales and use tax account from the state portion of taxes collected under chapter 82.08 RCW (retail sales tax) and chapter 82.12 RCW (use tax).