HB 1386 imposes an 11% sales tax on retail purchases of firearms, firearm parts, and ammunition in Washington State. This tax applies to all retail transactions except sales to state, local, or tribal governments for law enforcement use. Revenue from the tax must fund programs focused on suicide prevention, reducing firearm-related domestic violence, and supporting victims' services. The bill directly affects firearm retailers and individual purchasers, with no exemption for government agency purchases.
HB 1408 establishes a new funding stream for community preservation and development authorities in Washington. It requires 30% of state sales tax revenue from qualifying large stadiums or arenas (with specific seat capacity and facility size requirements) to be deposited into community development accounts starting January 1, 2026. The funds are split equally between operating and capital subaccounts to support local projects addressing economic vitality, safety, and housing needs in communities affected by major public facilities. The bill mandates biennial reporting by these authorities and expires January 1, 2037.
SB 5675 exempts qualifying manufacturing facilities and certified green manufacturing facilities from Washington's business and occupation tax. A "green manufacturing facility" must be certified by a state or nationally recognized organization for sustainability, while a "manufacturing facility" follows standard definitions under state law. The exemption applies directly to eligible businesses meeting these criteria and expires January 1, 2036. This policy change reduces tax obligations for qualifying manufacturers without altering broader tax structures.
HB 1047 exempts fire districts in rural counties from paying state sales and use taxes on equipment purchases. It applies to fire districts with populations under 10,000, defined as "rural counties" under existing law, and covers firefighting, emergency medical, and fire prevention equipment. To qualify, districts must apply for a certificate of exemption from the state department, which will publish an annual list of eligible districts. The exemption takes effect October 1, 2025, for all qualifying purchases and uses after that date.
SB 5285 would allow Washington cities and counties to impose a 0.10% sales tax to fund additional commissioned law enforcement officers. Jurisdictions must use the revenue solely for hiring officers unless their current officer-to-population ratio exceeds the national average (calculated using FBI Uniform Crime Reporting data), in which case funds can support broader criminal justice programs like domestic violence services or homelessness initiatives. The bill targets Washington's high violent crime rates and low officer staffing - ranking last in the nation for officers per capita - by creating a dedicated funding stream for local law enforcement expansion. It requires jurisdictions to report staffing data annually and mandates that tax revenue directly supports law enforcement employment.
House Bill 2080 aims to prevent the Washington state legislature from enacting taxes that specifically target a single individual, business, or entity. The bill prohibits the assessment of any new excise tax if it is intended to, or has the effect of, applying only to one specific individual, business, or a group of individuals affiliated with a singular business. This measure would ensure that state tax policy provides for common welfare rather than being used to target particular entities. It affects the state's ability to levy highly specific taxes and protects individual businesses from such targeted taxation.
HB 1100 authorizes Washington cities and counties to impose a new 0.5% local sales and use tax, designed to supplement existing state collections without increasing overall tax burdens on consumers. The tax, collected alongside state sales taxes, must be credited against the state rate, ensuring the combined local and state tax does not exceed 0.5% total. Local governments (cities or counties) can use this revenue for essential services like public safety, infrastructure, and social programs, while the state Department of Revenue collects the tax at no cost to local jurisdictions. This bill directly affects local governments seeking additional funding and consumers, as it prevents net tax increases through the credit mechanism. The tax would take effect January 1, 2026, if passed.
HB 2018 gradually increases a tax on solid waste services from 3.6% to 6.1% over five years (starting in 2026), with the additional revenue (above 3.6%) directed into a new Local Government Solid Waste Assistance Account. This account funds eligible counties and cities to implement their solid waste management plans, as required by state law. Funds are distributed equally to all counties (50%) and proportionally based on population to cities (50%). The bill directly affects residents paying solid waste fees and local governments receiving funding for waste management programs.
HB 1277 creates a tax exemption for critical access hospitals located on islands within 25 miles of a military installation, eliminating sales and use taxes on qualifying medical equipment (like diagnostic machines) and supplies (such as gloves, syringes, and bandages). The exemption applies to purchases and use of these items beginning January 1, 2026, and expires January 1, 2036. It excludes construction materials, office equipment, and non-medical vehicles. This policy directly affects designated island-based hospitals by reducing their operational costs for essential medical resources.
This bill allows qualifying Washington counties to impose a 0.1% sales tax to fund behavioral health diversion programs. The tax must be used exclusively for initiatives that prevent individuals with behavioral health needs from entering or remaining in the criminal justice system - such as diverting people facing up to class C felony charges, reducing repeated competency evaluations, and creating county-wide strategies for housing and support. Counties must first have a state-approved behavioral health diversion plan before implementing the tax. The law is contingent on another bill (HB 1218) being enacted by August 1, 2025.
