Reducing the state sales and use tax rate.

SB 5795 reduces Washington's state sales and use tax rate from 6.5% to 6% for most retail purchases, effective January 1, 2027. The bill directly affects all Washington residents who make retail purchases, with the largest benefit going to low- and middle-income households who pay a higher percentage of their income in sales tax under the current system. This change modifies RCW 82.08.020 to lower the tax rate while maintaining existing exemptions for items like groceries and medical supplies.