Exempting schools from retail sales tax imposed on certain services.

SB 6012 exempts schools (both public and private) from paying Washington's retail sales tax on certain services they purchase for operational use, such as cleaning, repairs, or maintenance. The bill amends state tax law (RCW 82.04.050) to exclude these school-purchased services from the definition of "retail sale," removing the tax obligation for schools. This change directly affects schools by reducing their operational costs for essential services, without altering tax treatment for other businesses. The bill is currently pending in committee after being prefaced for introduction in January 2026.