SB 6113 Washington Senate · 2025-2026 Regular Session

Concerning taxes administered by the department of revenue.

SB 6113 makes technical corrections and clarifications to Washington State's tax laws administered by the Department of Revenue, primarily to improve administrative efficiency. It specifically clarifies the $5 per tire fee for new replacement vehicle tires (excluding retreaded tires), requiring sellers to collect the fee and remit the full amount (minus a small seller retention) to the Department. The bill also updates definitions and processes for tax collection, audit procedures, and reporting requirements across multiple tax code sections. This is a procedural adjustment to existing tax rules, not a new tax policy, directly affecting businesses collecting tire fees and the Department of Revenue's administrative operations.

Bill status signed all 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

Senate Passage

Mar 2026

House Passage

Mar 2026

Signed into Law

Mar 2026

Introduced Jan 14, 2026 Signed Mar 30, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

Engrossed Substitute Bill → Substitute Passed Legislature · 4 edits

MODERATE

The bill was amended to expand its scope by adding new tax provisions for peer-to-peer car sharing and modifying definitions related to travel services. Additionally, the act was renumbered to accommodate these new sections, and the repeal of a specific software tax provision was moved to a later section.

Scope change

The bill now includes new taxes on peer-to-peer car sharing transactions and clarifies that travel agency services do not include peer-to-peer car sharing operations.

ELIGIBILITY

Added a new tax on peer-to-peer car sharing transactions where the vehicle owner obtained the vehicle for resale using a reseller permit or exemption certificate.

DEFINITION

Updated the definition of 'travel agency services' to explicitly exclude peer-to-peer car sharing programs.

REQUIREMENT

Revised requirements for peer-to-peer car sharing programs to obtain electronic certification from vehicle owners regarding their intent to resell the vehicle.

TIMELINE

Adjusted the section numbering for the act's effective dates and repeals to reflect the insertion of new tax provisions.

Bill → Substitute Bill · 9 edits

MAJOR

This bill updates Washington State's sales tax laws to clarify rules for digital services, software, and advertising while adding new taxes on peer-to-peer car sharing. It also introduces a penalty waiver program for businesses struggling to collect taxes on new digital services and expands the definition of taxable sales to include more service categories.

Scope change

The bill expands the scope of taxable items to include specific digital services and advertising activities, while adding new exemptions for intergovernmental sales and clarifying rules for temporary staffing and software licensing.

DEFINITION

Added a new subsection to the definition of 'sale at retail' to explicitly include digital and nondigital advertising services, layout, graphic design, and production supervision.

Modified the definition of 'temporary staffing services' to clarify that services rendered by independent contractors are taxable unless they meet specific staffing service definitions.

Expanded the list of services included in 'sale at retail' to include data processing and competitive telephone services.

REQUIREMENT

Added new requirements for peer-to-peer car sharing programs to electronically certify vehicle owners regarding resale permits and maintain records for five years.

Added a new provision stating that services rendered by a taxpayer's own employees in the course of employment are not subject to use tax.

FISCAL

Added a new 0.1% tax on the value of used digital goods, codes, extended warranties, and services, with revenue deposited into the multimodal transportation account starting July 1, 2027.

ENFORCEMENT

Created a new penalty waiver program for taxpayers who fail to collect sales tax on new digital services, provided they meet specific compliance and payment history requirements.

SCOPE

Added an exemption for services provided by public agencies to other public agencies under interlocal agreements.

TIMELINE

Extended the expiration date for the penalty waiver program to January 1, 2029, and clarified the retroactive application dates for various sections of the act.

Floor votes · Senate Feb 16, 2026 · House Mar 6, 2026

How they voted

47–3

Passed · 1 other

Total votes 51

Feb 16, 2026

D Democratic31

30 Yea 1

96% Yea

R Republican20

17 Yea 3 Nay

85% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Mar 30, 2026

Vetoed

Governor partially vetoed.

executive

Mar 11, 2026

Lower · Passed

Speaker signed.

lower

Mar 11, 2026

Upper · Passed

President signed.

upper

Mar 10, 2026

Upper · Passed

Passed final passage; yeas, 44; nays, 4; absent, 0; excused, 1.

upper

Mar 10, 2026

Upper · Passed

Senate concurred in House amendments.

upper

Mar 6, 2026

Lower · Passed

Floor amendment(s) adopted.

lower

Mar 6, 2026

Amended

Committee amendment not adopted.

lower

Mar 2, 2026

Committee

Referred to Rules 2 Review.

lower

Mar 2, 2026

Lower · Passed

FIN - Majority; do pass with amendment(s).

lower

Mar 2, 2026

Lower · Passed

Executive action taken in the House Committee on Finance at 8:00 AM.

lower

Feb 27, 2026

Lower · Passed

Public hearing in the House Committee on Finance at 8:00 AM.

lower

Feb 16, 2026

Upper · Passed

Floor amendment(s) adopted.

upper

Feb 9, 2026

Upper · Passed

Minority; without recommendation.

upper

Feb 9, 2026

Upper · Passed

Executive action taken in the Senate Committee on Ways & Means at 10:30 AM.

upper

Jan 22, 2026

Upper · Passed

Public hearing in the Senate Committee on Ways & Means at 4:00 PM.

upper

1 primary · 2 co-sponsors