Requires the department of revenue to: (1) In consultation with the economic and revenue forecast work group, if either contingency in RCW 82.08.050(12) occurs, annually estimate the anticipated net increase in state sales tax revenue resulting from remote sellers collecting and remitting sales tax on retail sales to buyers located in this state; and

(2) Notify the state treasurer of the estimated amount for that fiscal year.

Requires the state treasurer to transfer that amount from the general fund to the education legacy trust account.