AN ACT Relating to creating a sales and use tax exemption for technology sold to, or used in, public schools; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and creating a new section.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION.  Sec. 1.  A new section is added to chapter 82.08 RCW to read as follows:

(1) The tax levied by RCW 82.08.020 does not apply to sales of technology to public schools.

(2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.

(a) "Public schools" has the same meaning as provided in RCW 28A.150.010.

(b) "Technology" means computer hardware, peripherals, digital products, software, remote access software, or items of tangible personal property that include or require software to operate, for use by students or instructors or administrators in a classroom or other instructional setting, such as printers, projectors, document cameras, smart boards, databases, internet access, computer network security, online applications, software licenses, or similar classroom technology.

NEW SECTION.  Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

The provisions of this chapter do not apply with respect to the use of technology in public schools, as defined in RCW 28A.150.010, including, but not limited to: Computers, printers, projectors, document cameras, smart boards, classroom technology, software, service systems, databases, internet, network security, subscriptions, online applications, and software licenses.

NEW SECTION.  Sec. 3.  The legislature intends for the tax preferences created in this act to be permanent. Therefore, the tax preferences created in sections 1 and 2 of this act are exempt from the provisions of RCW 82.32.805 and 82.32.808.

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