Establishing a sales and use tax exemption for required course materials at public institutions of higher education.

HB 1751 exempts required course materials (like textbooks and digital resources) from Washington state sales and use taxes for students enrolled at public colleges and universities. It requires students to show valid enrollment proof at approved vendors (campus bookstores or institution-designated online sellers) to qualify for the exemption. Public institutions must inform students about this tax break via their websites and course syllabi. The bill directly affects all students at Washington’s public higher education institutions by reducing out-of-pocket costs for essential learning materials, which the legislature notes are increasingly unaffordable (65% of students skip buying textbooks due to cost).