Washington HB2257 amends tax laws, including sales and use taxes, and introduces new taxes on recreational vessels and new replacement vehicle tires.

Washington HB2257 revises definitions and tax provisions related to sales and use taxes. It modifies the definition of "retail sale" to clarify which activities and services are taxable. The bill introduces a new tax on recreational vessels and a $5 fee on the retail sale of new replacement vehicle tires. It also adjusts tax rates and exemptions for various goods and services, including digital goods, digital codes, and digital automated services. The bill specifies conditions under which certain sales are exempt from tax and outlines recordkeeping and reporting requirements for taxpayers.

Washington HB2257 amends tax laws, including sales and use taxes, and introduces new taxes on recreational vessels and new replacement vehicle tires.

Washington HB2257 revises definitions and tax provisions related to sales and use taxes. It modifies the definition of "retail sale" to clarify which activities and services are taxable. The bill introduces a new tax on recreational vessels and a $5 fee on the retail sale of new replacement vehicle tires. It also adjusts tax rates and exemptions for various goods and services, including digital goods, digital codes, and digital automated services. The bill specifies conditions under which certain sales are exempt from tax and outlines recordkeeping and reporting requirements for taxpayers.