Dedicating the sales tax on motor vehicles to highway uses.

SB 5073 redirects revenue from Washington state's motor vehicle sales tax to highway funding. Starting July 1, 2025, all sales tax collected on new and used vehicles (including private-party sales) must go to the motor vehicle fund for highway purposes, such as construction and preservation. The bill excludes certain vehicles from this tax, including farm tractors (unless used for marijuana production), off-road vehicles, nonhighway vehicles, bicycles, and snowmobiles. This change modifies existing tax law to ensure vehicle sales revenue directly supports highway infrastructure rather than general state funds.