Washington HB1115 exempts document recording surcharges from sales and use and business and occupation taxes.

Washington HB1115 amends state tax law to exempt amounts remitted to a county filing office for the purpose of recording documents from sales and use and business and occupation taxes. The bill specifies that title and escrow businesses are eligible for this exemption if they are primarily engaged in escrow agent services. The exemption applies to amounts separately identified on a settlement statement, HUD-1, or closing disclosure. The bill takes effect January 1, 2026.

Washington HB1115 exempts document recording surcharges from sales and use and business and occupation taxes.

Washington HB1115 amends state tax law to exempt amounts remitted to a county filing office for the purpose of recording documents from sales and use and business and occupation taxes. The bill specifies that title and escrow businesses are eligible for this exemption if they are primarily engaged in escrow agent services. The exemption applies to amounts separately identified on a settlement statement, HUD-1, or closing disclosure. The bill takes effect January 1, 2026.