6346-S.E AMH MCCL KRNG 184

ESSB 6346 - H AMD TO H AMD (H-3793.3/26) 2581

NOT ADOPTED 03/09/2026

On page 69, line 20 of the striking amendment, after "912." insert "A new section is added to chapter 82.04 RCW to read as follows:

(1) Subject to the limitations and conditions provided in this section, this chapter does not apply to sales of qualified items purchased by an individual each year between 12:00 a.m. on the second Friday of August, and 11:59 p.m. on the Sunday following the second Friday of August.

(2) Qualified items are limited to the following:

(a) Clothing, including certain footwear and accessories intended for use by persons aged 18 or under with a sales price of $100 or less per item;

(b) School supplies with a sales price of $50 or less per item; and

(c) Personal computers and computer-related accessories with a sales price of $1,500 or less when purchased for noncommercial home or personal use.

(3) A business may opt out of the sales and use tax holiday exemption under this section if the business anticipates less than five percent of the business' gross sales are derived from the exempt items under this section and section 913 of this act. To opt out, the business must retain any documentation and submit any forms in any manner required by the department.

(4) The department must adopt rules for the administration of this section and may adopt emergency rules. These rules must be consistent with the streamlined sales and use tax agreement, to the extent the department considers advisable, so long as the rules are consistent with this section. The department must electronically publish a publicly available list of exempt products and provide taxpayer guidance regarding the sales and use tax holiday created in this section and section 913 of this act.

(5) The following definitions apply throughout this section:

(a) "Business" means any business entity, including a sole proprietorship, corporation, partnership, or other legal entity that provides, offers, or sells goods or services to persons who are residents of Washington.

(b) "Clothing" means any article of wearing apparel, including footwear intended to be worn on or about the human body. Clothing does not mean skis, swim fins, roller blades, skates, or similar recreational wear. Clothing also does not mean watches, watchbands, jewelry, umbrellas, handkerchiefs, or similar accessories.

(c) "Individual" means a natural person purchasing the qualified item for personal use or consumption. An individual does not include a natural person purchasing the qualified item for use or consumption by a business or in a business capacity.

(d) "Personal computers" means electronic book readers, calculators, laptops, desktops, handheld devices, tablets, or tower computers. Personal computers does not mean cellular telephones, video game consoles, digital media receivers, or devices that are not primarily designed to process data.

(e) "School supplies" means pens, pencils, erasers, crayons, notebooks, notebook filler paper, legal pads, binders, lunch boxes, construction paper, markers, folders, poster board, composition books, poster paper, scissors, cellophane tape, glue, paste, rulers, computer disks, staplers and staples used to secure paper products, protractors, and compasses.

NEW SECTION. Sec. 913. A new section is added to chapter 82.12 RCW to read as follows:

(1) Subject to the limitations and conditions provided in this section, this chapter does not apply to the use of qualified items purchased by an individual each year between 12:00 a.m. on the second Friday of August, and 11:59 p.m. on the Sunday following the second Friday of August.

(2) Qualified items are limited to the following:

(a) Clothing, including certain footwear and accessories intended for use by persons aged 18 or under with a sales price of $100 or less per item;

(b) School supplies with a sales price of $50 or less per item; and

(c) Personal computers and computer-related accessories with a sales price of $1,500 or less when purchased for noncommercial home or personal use.

(3) A business may opt out of the sales and use tax holiday exemption under this section and section 912 of this act if the business anticipates less than five percent of the business' gross sales are derived from the exempt items under this section. To opt out, the business must retain any documentation and submit any forms in any manner required by the department.

(4) The department must adopt rules for the administration of this section and may adopt emergency rules. These rules must be consistent with the streamlined sales and use tax agreement, to the extent the department considers advisable, so long as the rules are consistent with this section. The department must electronically publish a publicly available list of exempt products and provide taxpayer guidance regarding the sales and use tax holiday created in this section and section 912 of this act.

(5) The definitions in section 912 of this act apply to this section.

NEW SECTION. Sec. 914."

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