SB 6228 Washington Senate · 2025-2026 Regular Session

Removing a tax exemption for the warehousing and reselling of prescription drugs. (REVISED FOR ENGROSSED: Removing a tax exemption for the warehousing and reselling of prescription drugs and providing tax relief for critical access pharmacies.)

SB 6228 removes a tax exemption for businesses that warehouse and resell prescription drugs, making this activity subject to a 0.5% tax on gross income under Washington's business tax code (RCW 82.04.280). It directly affects drug wholesalers and retailers registered with the federal DEA and licensed by Washington's Pharmacy Quality Assurance Commission. The bill repeals the existing exemption (RCW 82.04.272) and adds "warehousing and reselling drugs for human use pursuant to a prescription" to the list of taxable activities. The tax change takes effect January 1, 2027, aiming to increase state general fund revenue.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

Senate Passage

Mar 2026

House Passage

Mar 2026

Signed into Law

Apr 2026

Introduced Jan 20, 2026 Signed Apr 1, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

Engrossed Bill → Passed Legislature · 5 edits

MODERATE

This bill removes the tax exemption for businesses that warehouse and resell prescription drugs, requiring them to pay a 0.5% tax in 2027 and a 0.35% tax starting in 2028. Simultaneously, it provides significant tax relief to 'critical access pharmacies' by lowering their tax rate to 0.138% to ensure rural and underserved communities maintain affordable drug access. The legislation also updates the legal definition of a critical access pharmacy to include tribal-operated pharmacies and those in high-poverty areas.

Scope change

The bill expands the definition of eligible 'critical access pharmacies' to include tribal-operated facilities and pharmacies in high-poverty census tracts, while removing the tax exemption for drug wholesalers.

FISCAL

Added a new tax on the warehousing and reselling of prescription drugs, set at 0.5% for calendar year 2027 and 0.35% starting January 1, 2028.

Reduced the tax rate for critical access pharmacies from 0.25% to 0.138% to provide tax relief.

ELIGIBILITY

Expanded the definition of 'critical access pharmacy' to include pharmacies operated by tribes and those located in high-poverty census tracts.

DEFINITION

Added a new definition for 'independent pharmacy' to clarify that it excludes large chains, pharmacy benefit managers, and publicly traded entities.

SCOPE

Removed the previous tax exemption for the warehousing and reselling of prescription drugs.

Floor votes · Senate Feb 28, 2026 · House Mar 11, 2026

How they voted

26–24

Passed · 1 other

Total votes 51

Feb 28, 2026

D Democratic31

25 Yea 5 Nay 1

80% Yea

R Republican20

1 Yea 19 Nay

95% Nay

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 1, 2026

Signed into law

Governor signed.

executive

Mar 12, 2026

Lower · Passed

Speaker signed.

lower

Mar 12, 2026

Upper · Passed

President signed.

upper

Mar 12, 2026

Upper · Passed

Passed final passage; yeas, 26; nays, 23; absent, 0; excused, 0.

upper

Mar 12, 2026

Upper · Passed

Senate concurred in House amendments.

upper

Mar 11, 2026

Lower · Passed

Committee amendment(s) adopted as amended.

lower

Mar 11, 2026

House · Passed

House Vote: pass (53-43-4)

house

Mar 9, 2026

Committee

Referred to Rules 2 Review.

lower

Mar 7, 2026

Lower · Passed

Minority; do not pass.

lower

Mar 7, 2026

Lower · Passed

FIN - Majority; do pass with amendment(s).

lower

Mar 7, 2026

Lower · Passed

Executive action taken in the House Committee on Finance at 9:00 AM.

lower

Mar 4, 2026

Lower · Passed

Public hearing in the House Committee on Finance at 8:00 AM.

lower

Feb 28, 2026

Upper · Passed

Floor amendment(s) adopted.

upper

Feb 23, 2026

Upper · Passed

Minority; without recommendation.

upper

Feb 23, 2026

Upper · Passed

Minority; do not pass.

upper

Feb 19, 2026

Upper · Passed

WM - Majority; do pass.

upper

Feb 19, 2026

Upper · Passed

Executive action taken in the Senate Committee on Ways & Means at 4:00 PM.

upper

Jan 26, 2026

Upper · Passed

Public hearing in the Senate Committee on Ways & Means at 4:00 PM.

upper

1 primary · 2 co-sponsors