Washington SB6113 amends tax laws concerning digital goods, direct mail, and recreational vessels.

Washington SB6113 modifies tax definitions and rules for digital goods, direct mail, and recreational vessels. It specifies that digital goods, codes, and services are taxable if concurrently available for use within and outside the state. Businesses can apportion tax based on in-state users. Direct mail sales are taxed unless exempted by a permit or certificate. Recreational vessels over $500,000 in value are subject to a tax. The bill also includes provisions for tax exemptions and credits, and it defines terms like "digital goods," "digital code," and "retail sale.

Washington SB6113 amends tax laws concerning digital goods, direct mail, and recreational vessels.

Washington SB6113 modifies tax definitions and rules for digital goods, direct mail, and recreational vessels. It specifies that digital goods, codes, and services are taxable if concurrently available for use within and outside the state. Businesses can apportion tax based on in-state users. Direct mail sales are taxed unless exempted by a permit or certificate. Recreational vessels over $500,000 in value are subject to a tax. The bill also includes provisions for tax exemptions and credits, and it defines terms like "digital goods," "digital code," and "retail sale.