Defining the terms "fixture" and "affixed" for excise tax purposes.

SB 6114 clarifies the definitions of "fixture" and "affixed" for Washington state excise tax purposes. It defines a "fixture" as property permanently attached to real property that is necessary for the property's function, designed for it, or requires special equipment to move. This bill directly affects the Department of Revenue (which administers tax rules) and taxpayers who may dispute whether specific property (like appliances or systems) qualifies as a fixture for tax assessment. The changes aim to standardize tax administration without altering tax rates or creating new obligations.