Washington SB6113: Tax administration

What the bill says

An act Relating to improving the tax law administered by the department of revenue by making technical corrections, clarifying ambiguities, and providing administrative efficiencies in a manner that is not estimated to affect state or local tax; amending RCW 70A.205.405, 82.04.050, 82.04.060, 82.04.192, 82.04.4451, 82.08.010, 82.08.0208, 82.08.9999, 82.08.0256, 82.12.010, 82.12.0208, 82.32.023, 82.32.087, 82.32.730, 82.48A.020, 83.100.048, 26.28.080, and 70.155.010; reenacting and amending RCW 82.04.299, 82.04.29004, 82.08.020, 82.12.020, and 84.34.020…

From the enrolled text:

AN ACT Relating to improving the tax law administered by the department of revenue by making technical corrections, clarifying ambiguities, and providing administrative efficiencies in a manner that is not estimated to affect state or local tax; amending RCW 70A.205.405, 82.04.050, 82.04.060, 82.04.192, 82.04.4451, 82.08.010, 82.08.0208, 82.08.9999, 82.08.0256, 82.12.010, 82.12.0208, 82.32.023, 82.32.087, 82.32.730, 82.48A.020, 83.100.048, 26.28.080, and 70.155.010; reenacting and amending RCW 82.04.299, 82.04.29004, 82.08.020, 82.12.020, and 84.34.020; adding a new section to chapter 82.04 RCW; adding a new section to chapter 82.32 RCW; creating new sections; repealing RCW 82.04.29001; and providing expiration dates. Sec. 1. RCW 70A.205.405 and 2025 c 417 s 301 are each amended to read as follows: (1) There is levied a $5 per tire fee on the retail sale of new replacement vehicle tires. The fee imposed in this section must be paid by the buyer to the seller, and each seller shall collect from the buyer the full amount of the fee. The fee collected from the buyer by the seller less the ((ten percent)) amount retained by the seller as provided in RCW 70A.205.430(1) must be paid to the department of revenue in accordance with RCW 82.32.045. (2) The department of revenue shall incorporate into the agency's regular audit cycle a reconciliation of the number of tires sold and the amount of revenue …

Read the full official text

Sponsors

• Noel Frame (D) · primary sponsor
• June Robinson (D)
• Rebecca Saldaña (D)

Latest actions

1. March 30, 2026: Effective date 6/11/2026.
2. March 30, 2026: Chapter 250, 2026 Laws PV.
3. March 30, 2026: Governor partially vetoed.
4. March 12, 2026: Delivered to Governor.
5. March 11, 2026: Speaker signed.
6. March 11, 2026: President signed.
7. March 10, 2026: Passed final passage; yeas, 44; nays, 4; absent, 0; excused, 1.
8. March 10, 2026: Senate concurred in House amendments.
9. March 6, 2026: Third reading, passed; yeas, 92; nays, 4; absent, 0; excused, 2.
10. March 6, 2026: Rules suspended. Placed on Third Reading.

Votes

• Final Passage as Amended by the House (March 10, 2026): 44 yea, 4 nay, passed
• Final Passage as Amended by the House (March 6, 2026): 92 yea, 4 nay, passed
• House Committee on Finance: Do pass as amended (March 2, 2026): 15 yea, 0 nay, passed
• 3rd Reading & Final Passage (February 16, 2026): 45 yea, 3 nay, passed
• Senate Committee on Ways & Means: That Substitute Senate Bill No. 6113 be substituted therefor, and the substitute bill do pass (February 9, 2026): 14 yea, 0 nay, passed

Common questions

What is SB6113?

SB6113 is a bill in the Washington Legislature (2025-26 Regular Session): Tax administration.

What does SB6113 do?

In its own words: An act Relating to improving the tax law administered by the department of revenue by making technical corrections, clarifying ambiguities, and providing administrative efficiencies in a manner that is not estimated to affect state or local tax; amending RCW 70A.205.405, 82.04.050, 82.04.060, 82.04.192, 82.04.4451, 82.08.010, 82.08.0208, 82.08.9999, 82.08.0256, 82.12.010, 82.12.0208, 82.32.023, 82.32.087, 82.32.730, 82.48A.020, 83.100.048, 26.28.080, and 70.155.010; reenacting and amending RCW 82.04.299, 82.04.29004, 82.08.020, 82.12.020, and 84.34.020…

What is the status of SB6113?

Vetoed as of March 30, 2026. Latest action: Effective date 6/11/2026. (March 30, 2026).

Who sponsored SB6113?

Noel Frame (D), with 2 co-sponsors.

Where is the official record for SB6113?

On the Washington Legislature website: https://app.leg.wa.gov/billsummary?BillNumber=6113&Year=2025