Exempting schools and school districts from retail sales and use tax.

HB 2290 exempts schools and school districts in Washington State from paying retail sales and use taxes on purchases and property use. It directly affects public and private K-12 schools, educational institutions, and programs providing instruction to students through grade 12, regardless of their specific designation. The bill removes sales tax (RCW 82.08.020) from all purchases made by these entities and eliminates use tax obligations (RCW 82.12) for their personal property. This policy change simplifies tax compliance for schools and reduces their operational costs by excluding their purchases from state tax calculations.