Washington SB6351: School sales tax exemptions

What the bill says

An act Relating to increasing fiscal resources for students and children by providing targeted sales tax exemptions for schools and certain before-and-after school care programs and arts and cultural classes; amending RCW 82.04.050; creating a new section; and providing an effective date.

From the introduced text:

AN ACT Relating to increasing fiscal resources for students and children by providing targeted sales tax exemptions for schools and certain before-and-after school care programs and arts and cultural classes; amending RCW 82.04.050; creating a new section; and providing an effective date. Sec. 1. RCW 82.04.050 and 2025 c 422 s 101 are each amended to read as follows: (1)(a) "Sale at retail" or "retail sale" means every sale of tangible personal property (including articles produced, fabricated, or imprinted) to all persons irrespective of the nature of their business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for consumers other than a sale to a person or (ii) Installs, repairs, cleans, alters, imprints, improves, constructs, or decorates real or personal property of or for consumers, if such tangible personal property becomes an ingredient or component of such real or personal property without intervening use by such person; or (iii) Purchases for the purpose of consuming the property purchased in producing for sale as a new article of tangible personal property or substance, of which such property becomes an ingredient or component or is a chemical used in processing, when the primary purpose of such chemical is to create a chemical reaction directly through …

Read the full official text

Sponsors

• Adrian Cortes (D) · primary sponsor
• Deborah Krishnadasan (D)
• Steven Conway (D)
• Manka Dhingra (D)
• Noel Frame (D)
• Robert Hasegawa (D)
• T'wina Nobles (D)
• Jamie Pedersen (D)
• Rebecca Saldaña (D)
• Derek Stanford (D)
• Yasmin Trudeau (D)
• Javier Valdez (D)

Latest actions

1. March 12, 2026: By resolution, returned to Senate Rules Committee for third reading.
2. March 4, 2026: First reading, referred to Finance.
3. March 3, 2026: Third reading, passed; yeas, 49; nays, 0; absent, 0; excused, 0.
4. March 3, 2026: Rules suspended. Placed on Third Reading.
5. March 3, 2026: 1st substitute bill substituted
6. March 3, 2026: Placed on second reading by Rules Committee.
7. March 2, 2026: Passed to Rules Committee for second reading.
8. March 2, 2026: WM - Majority; 1st substitute bill be substituted, do pass.
9. March 2, 2026: Executive action taken in the Senate Committee on Ways & Means at 10:30 AM.
10. February 19, 2026: Public hearing in the Senate Committee on Ways & Means at 4:00 PM.

Votes

• 3rd Reading & Final Passage (March 3, 2026): 49 yea, 0 nay, passed
• Senate Committee on Ways & Means: That Substitute Senate Bill No. 6351 be substituted therefor, and the substitute bill do pass (March 2, 2026): 24 yea, 0 nay, passed

Common questions

What is SB6351?

SB6351 is a bill in the Washington Legislature (2025-26 Regular Session): School sales tax exemptions.

What does SB6351 do?

In its own words: An act Relating to increasing fiscal resources for students and children by providing targeted sales tax exemptions for schools and certain before-and-after school care programs and arts and cultural classes; amending RCW 82.04.050; creating a new section; and providing an effective date.

What is the status of SB6351?

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 SB6351?

Adrian Cortes (D), with 11 co-sponsors.

Where is the official record for SB6351?

On the Washington Legislature website: https://app.leg.wa.gov/billsummary?BillNumber=6351&Year=2025