Washington legislation · 2025-26 Regular Session
Washington SB6114: Excise tax/fixture defined
Status: Passed one chamber, March 12, 2026
Defining the terms "fixture" and "affixed" for excise tax purposes.
What the bill says
An act Relating to defining the terms "fixture" and "affixed" for excise tax purposes; and amending RCW 82.02.010 and 82.45.032.
From the introduced text:
AN ACT Relating to defining the terms "fixture" and "affixed" for excise tax purposes; and amending RCW 82.02.010 and 82.45.032. Sec. 1. RCW 82.02.010 and 2024 c 47 s 3 are each amended to read as follows: For the purpose of this title, unless the context clearly requires (2) "Department" means the department of revenue of the state of Washington; (3) "Director" means the director of the department of revenue of the state of Washington; (4) "Fixture" has the same meaning as provided in RCW 82.45.032. (5) "Frontier county" means a county with a population density of fewer than 50 persons per square mile as determined by the office of financial management and published each year by the department. A county with a population density of 21 or fewer persons per square mile is a "frontier one" county. A county with a population density of more than 21 but fewer than 50 persons per square mile is a "frontier two" county. Every frontier county is also a rural county as defined in RCW 82.14.370 and eligible for all benefits, services, and programs unless a frontier county is specifically excluded in the authorizing statute; (((5)))(6) "Taxpayer" includes any individual, group of individuals, corporation, or association liable for any tax or the collection of any tax hereunder, or who engages in any …
Sponsors
- Noel Frame (D) · primary sponsor
- June Robinson (D)
- T'wina Nobles (D)
Latest actions
- : By resolution, returned to Senate Rules Committee for third reading.
- : Public hearing in the House Committee on Finance at 8:00 AM.
- : First reading, referred to Finance.
- : Third reading, passed; yeas, 27; nays, 21; absent, 1; excused, 0.
- : Rules suspended. Placed on Third Reading.
- : Placed on second reading by Rules Committee.
- : Passed to Rules Committee for second reading.
- : Minority; without recommendation.
- : Minority; do not pass.
- : WM - Majority; do pass.
Votes
- 3rd Reading & Final Passage (February 16, 2026): 27 yea, 21 nay, passed
- Senate Committee on Ways & Means: Do pass (February 9, 2026): 15 yea, 6 nay, passed
Subjects: TAXES - EXCISE
Common questions
- What is SB6114?
- SB6114 is a bill in the Washington Legislature (2025-26 Regular Session): Excise tax/fixture defined.
- What does SB6114 do?
- In its own words: An act Relating to defining the terms "fixture" and "affixed" for excise tax purposes; and amending RCW 82.02.010 and 82.45.032.
- What is the status of SB6114?
- Passed one chamber as of March 12, 2026. Latest action: By resolution, returned to Senate Rules Committee for third reading. (March 12, 2026).
- Who sponsored SB6114?
- Noel Frame (D), with 2 co-sponsors.
- Where is the official record for SB6114?
- On the Washington Legislature website: https://app.leg.wa.gov/billsummary?BillNumber=6114&Year=2025
Source: official Washington record. Tracked by Delilah, AI for legislation across all 50 states and Congress.