[{"_1":2,"_111":-5,"_112":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6345268,"mediaKeyId","2249444-fb076b51705ed90f7d1088711a0f88ce","parentId",2249444,"title","Students and advocates urge sales-tax exemption for required college course materials","audioSeconds",1807,"startMs",788215,"endMs",2595860,"viewUrl","/Search/View?dp=1&key=2249444-fb076b51705ed90f7d1088711a0f88ce&start=788&end=2595","thumbnailUrl","https://assets.pipeline.soar.com/2249444-fb076b51705ed90f7d1088711a0f88ce/thumbnail_788215.jpg","articleUrl","/articles/6345268/Washington/Students-and-advocates-urge-sales-tax-exemption-for-required-college-course-materials","mediaUrl","https://secure.pipeline.soar.com/6345268-7d65fce4879e9ad98ef566e71cbbd8d2/orig.mp4?Expires=1771171253&Signature=misiYOFGQ8ODWwz-7xOvOFhU3kdMJ9SDyJ-hTQcMLOopw2VsnBfcl8gIyUWc0QNG7w5mHLnYJWOQtSlvAUncFACveYMTvw3Q6jZsxGLmu1P477lRL-dV4c36OmIOVrSYddkfEtBNBOyoEBJMZaS91JJcvPvqZ~Groxr2TfNXFv5Zn80b0YF~DMw15RHeZ5yP6p0LCzaqQNAdEwI9Vpul-DUFKw9meDlkGtSOboNhJsngA7JGwFANr0pbPMP3Jo~GMupUMWXdXaD4vt7e-23lQmjzENiVpOBwZI6ByLEXBHW48XuwY8~EyLm6Kb--jaTZ3zAJ7YahN-E9Ii4Sd~gr0A__&Key-Pair-Id=KUT5TJCACFTXG","author","House Finance","date","2025-02-07T00:00:00Z","article","House Finance on Feb. 7 held a public hearing on House Bill 1751, which would create a sales-and-use tax exemption for required course materials purchased by students enrolled at institutions of higher education.

Christina King, staff to the committee, described the bill’s eligibility requirements: the student must present valid student identification or other proof of student status and proof of enrollment in the course at the time of purchase; qualifying sellers include campus bookstores affiliated with the institution, online vendors designated by the institution, or other retailers that verify enrollment and course-material requirements. Institutions covered are state universities, regional universities, Evergreen State College, community colleges and technical colleges. The bill requires institutions to publish information about the exemption on official websites and in syllabi. King noted JLARC review, a tax-preference performance statement and a 90-day effective date (as drafted) and said a fiscal note had been requested.

Staff relayed preliminary DOR estimates: a projected state general-fund decrease of about $18.9 million in fiscal 2026 (10 months of collections) and $24.3 million in fiscal 2027 for a preliminary biennial total of roughly $43.3 million; local-government impacts were also listed. King said official fiscal materials were pending from OFM.

Representative Joe Timmons, the bill’s prime sponsor, said he introduced the measure to reduce costs that can disincentivize students from continuing their education. \"Textbooks can be a high tax,\" Timmons said, recounting sample prices for introductory textbooks he found at several universities. Multiple students and student-organization representatives testified in support, including leaders and members of the Washington Student Association and high-school students who said running-start and dual-enrollment students face out-of-pocket course-material costs despite tuition arrangements. Student testimony included personal examples of quarters where required materials and lab supplies cost hundreds of dollars and cited a Washington State Institute for Public Policy estimate of average annual spending on required course materials.

Why it matters: staff presented eligibility and verification requirements intended to limit the exemption to enrolled students purchasing required materials, and a preliminary fiscal estimate shows a multimillion-dollar state impact. Supporters said the exemption would reduce barriers to higher education; committee members asked clarifying questions about scope and whether private colleges could be included in a later amendment.

Next steps: the committee received testimony from students, advocacy groups and staff; staff will await an official fiscal note from OFM/DOR. No committee action was taken Feb. 7.","mediaType","Video","parentTitle","House Finance - 2/7/2025 1:30 PM","oneSentenceSummary","House Finance heard testimony Feb. 7 on House Bill 1751, which would exempt required course materials sold to enrolled students at institutions of higher education. Staff described eligibility rules and a preliminary fiscal estimate; dozens of students and student organizations testified in support.","taxTitle","Finance, House of Representatives, Legislative Sessions, Washington","taxId",20261,"location","Washington","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6345272,"House Finance hears bill to exempt prepared food from sales tax",3241,303985,3545684,"/Search/View?dp=1&key=2249444-fb076b51705ed90f7d1088711a0f88ce&start=303&end=3545","https://assets.pipeline.soar.com/2249444-fb076b51705ed90f7d1088711a0f88ce/thumbnail_303985.jpg","/articles/6345272/Washington/House-Finance-hears-bill-to-exempt-prepared-food-from-sales-tax","https://secure.pipeline.soar.com/6345272-6ffd9e3943398105f109213b7814b1b9/orig.mp4?Expires=1771171253&Signature=aSUSzbWyqEuzDRBo8-4Bz3qyNBvt~cm0lx8gG5Nep2hJRKHdiBvxKSTkJT9s~d6mgVnJ4F6GxK4pJANakQMdM34LuWgQ-iwPQicuqOz2cx5LMMVLskJMFxLTFPcgMLGWEPdPCUAAnGsqmdTY2CQNXA6m6icDAMrGX-qcSes~t8Ocgm000VYIPckLlfFtAs4Huj7jaML8lFvMdRb1HkNy5f7Z3k-VB0AA4hqPPCUuJtM26is36sAx9ShEj6qWZhfJ0dLe8m4YOWFfJpUOOEFiAW6dSWG-zOPvWTB-5uJPisdGZUM1xh3RyId-QhJheZec0LUzA-yAfHCxB6S0mH~4vA__&Key-Pair-Id=KUT5TJCACFTXG","House Finance on Feb. 7 took testimony on House Bill 1340, which would remove sales tax from prepared food statewide.

Christina King, staff to the committee, explained that current law exempts most food and food ingredients but treats prepared food as taxable. She read the draft definition of prepared food (food sold heated or served with utensils, or products with two or more ingredients combined by the seller) and said the bill would add an exemption for prepared food while including a tax-preference statement, JLARC review and a 10-year expiration. King presented the preliminary fiscal estimate: a projected general-fund decrease of about $8.0 million in fiscal 2026 (10 months of collections) and an estimated $996.0 million in fiscal 2027, yielding a biennial total of roughly $1.8 billion; local-tax impacts were also large, and DOR identified one-time implementation costs for rule and form changes.

The bill’s prime sponsor (identified at the hearing as Representative Manjaras) described prepared food as restaurant and fast-food sales that would touch many Washington households. \"This bill will affect almost everybody in the state of Washington,\" the sponsor said, and argued the exemption would provide immediate relief to taxpayers, while acknowledging the committee’s difficult budget year and that the fiscal note may need adjustment.

Industry groups and small-business owners testified in support. The Washington Food Industry Association (independent grocers and convenience stores) said prepared food purchases are common and stores lack the distribution economies of large chains. The Washington Hospitality Association said prepared food is often a necessity, not a luxury, and noted increased reliance on prepared meals in modern life. Small-café owners said eliminating the tax would help competitiveness and allow reinvestment in employees and services.

Why it matters: staff presented a very large preliminary fiscal estimate; if enacted, the exemption would substantially reduce state and local sales-tax revenues and require major DOR administrative changes and tribal revenue-sharing discussions.

Next steps: the public hearing closed and the bill remains pending. Staff and members flagged that the fiscal note and scope may be revised if the measure advances.","House Bill 1340 would exempt prepared food from sales-and-use tax. Committee staff presented definitions and a large preliminary fiscal note; restaurant and grocery industry groups and small-business owners testified in support, citing affordability and support for local businesses.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6345277,"Committee hears broader bill to exempt diapers and essential childcare products from sales tax",254,524230,778895,"/Search/View?dp=1&key=2249444-fb076b51705ed90f7d1088711a0f88ce&start=524&end=778","https://assets.pipeline.soar.com/2249444-fb076b51705ed90f7d1088711a0f88ce/thumbnail_524230.jpg","/articles/6345277/Washington/Committee-hears-broader-bill-to-exempt-diapers-and-essential-childcare-products-from-sales-tax","https://secure.pipeline.soar.com/6345277-d7a8d3c1df5310f9a016a2ee9e3f3b85/orig.mp4?Expires=1771171253&Signature=d58LNsDaDsk53-vA2PJ9hrFJxf-1Z64xX5iqwpPS-HIc72BsuqUmELZTZdgRSeVOYGtGbedddicinoNszOZEYd9oSbzw5swHfNuPuevYUjbSyzyWtI5FkjXljiLUGmoBI3~9W3-LB09hBQB1SusKmRlb1nIAta9lo2DdDlgFJzQM6VGIEVhb0fRyV4-qk5B7T3ieIMKe0XPdVprhSRwi1-rgrZMmFSx87OQc~LQYE4WJqrzw7zvR45f8nGnhSIqSQS8PMay1yuAayfuWpFG237XUGJtrLIJtoRpYhj6DwiWv3Tr3HFhK6FihQ76csGgOSIVEuSYhM2WXz9GDuOxlDA__&Key-Pair-Id=KUT5TJCACFTXG","House Finance held a public hearing Feb. 7 on House Bill 1307, which would create a sales-and-use tax exemption for child and adult diapers and a range of \"essential childcare products\" starting Jan. 1, 2026.

Christina King, staff to the committee, summarized the bill’s scope: the exemption would cover child and adult diapers and items designed for infants and children under 5, including cribs, strollers, baby wipes, car and booster seats, child safety cabinet locks and certain clothing. The Department of Revenue must adopt rules to implement the exemption and publish a public list of qualifying products. King presented DOR preliminary fiscal estimates: about $34.7 million state general-fund reduction in fiscal 2026 (five months of collections) and $86.7 million in fiscal 2027 for a biennial reduction of roughly $121.3 million; ongoing and one-time implementation costs were also noted.

Representative Michelle Caldier, prime sponsor, described the bill as wider in scope than a diapers-only measure: \"If you liked her bill, you're gonna like mine even better,\" Caldier said, adding that the draft contains wording she planned to refine with DOR. Committee members asked about specific product lists; Caldier and staff said the department would publish qualifying items under the rulemaking authority in the bill.

Several advocates and providers later testified (in a separate public-testimony panel) in favor of diaper and childcare-product exemptions, describing the cost pressures on families and the health and hygiene importance of diapers and breast pumps. Staff flagged tribal revenue-sharing discussions and the need to update administrative rules and forms.

Why it matters: HB 1307 would broaden the exemption beyond diapers to many commonly purchased infant items, increasing the fiscal effect and requiring a clearer product-qualification process. The DOR estimate shows substantially larger budget impacts than the narrower diapers-only bill.

Next steps: public hearing concluded; DOR rulemaking details and fiscal estimates were recorded on the bill’s electronic binder. No committee vote occurred at the Feb. 7 hearing.","House Bill 1307 would exempt child and adult diapers and a list of essential childcare products from sales-and-use tax starting Jan. 1, 2026. Staff briefed the committee on eligibility, DOR implementation responsibilities and fiscal estimates; Representative Michelle Caldier sponsored the bill and emphasized family relief.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":91,"_43":103,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6345282,"House Finance hears bill to exempt children's diapers from sales tax",32910,287385,"/Search/View?dp=1&key=2249444-fb076b51705ed90f7d1088711a0f88ce&start=32&end=287","https://assets.pipeline.soar.com/2249444-fb076b51705ed90f7d1088711a0f88ce/thumbnail_32910.jpg","/articles/6345282/Washington/House-Finance-hears-bill-to-exempt-childrens-diapers-from-sales-tax","https://secure.pipeline.soar.com/6345282-459dff5af6a7e33da57ac6f1748ea8c9/orig.mp4?Expires=1771171253&Signature=AIlbRJW4wvxy5ukWKrRmWvHlW3qFjoDFYKakIClyApPSwOt5cycHyQQqaPggos1atkDoVpcgB8SP~snIbtAHg2QJ2nA3HoeGAeA4w3ZH8lHMxwSUglK~ScnvwIcZDYM2oXYy1T-Na0mMbxOnQOLlCbXHbohCJF9E~sKipvwhI~KigEVpLthABiFz~rc22wXotzziP1ZOliMArUSsl50GT-rrRc4g-H9ZU4prR2UxDJ99KxniyK8GBtKKXP-jyrC2FrcU4eIgp1XeKz0C8X4lO4VLriQVQAUELGZBU3mL4qZeig892IAhZqRieLN-dIVog3XABvRZKjlkHTquwXFHDw__&Key-Pair-Id=KUT5TJCACFTXG","A House Finance Committee public hearing Feb. 7 opened on House Bill 1318, which would create a sales-and-use tax exemption for children's diapers beginning Jan. 1, 2026.

Christina King, staff to the committee, told lawmakers that diapers are generally subject to sales and use tax and that HB 1318 would add an exemption. King summarized the fiscal estimates on the committee’s electronic bill binder: DOR (listed in the briefing as DUR) projects a state general-fund decrease of about $4.3 million in fiscal 2026 (five months of collections) and $10.8 million in fiscal 2027 for a biennial total of roughly $15.1 million. Local revenue impacts were estimated at $1.6 million in fiscal 2026 and $5.0 million in fiscal 2027. The department also identified one-time biennial implementation costs (labor and computer changes) and ongoing outreach costs.

Representative Alicia Ruhl, the bill’s prime sponsor, told the committee she brought the measure after a constituent highlighted the burden diapers impose on young families. \"Families need a break,\" Ruhl said, describing rising costs for rent, food and medical care and urging lawmakers to consider exempting diapers from sales tax as targeted relief.

Committee members asked no questions during the sponsor’s presentation. The chair closed the public hearing on HB 1318 and moved on to consider related bills later in the agenda.

Why it matters: diapers are a recurring, nonoptional household expense for families with infants; exempting them would reduce the state and local sales-tax base and require DOR rule changes and outreach. The bill, as drafted, applies to children’s diapers only; committee staff noted some medical programs already cover adult products, which the bill does not include.

Next steps: the bill remained at the hearing stage; staff flagged the fiscal-note figures and the need for rulemaking and outreach if the measure advances.","House Finance heard public testimony and a staff briefing Feb. 7 on House Bill 1318, which would create a sales-and-use-tax exemption for children's diapers beginning Jan. 1, 2026. The Department of Revenue (DOR) fiscal estimates project multimillion-dollar state and local revenue reductions and one-time implementation costs.","actionData","errors"]

Article not found

Students and advocates urge sales-tax exemption for required college course materials

House Finance hears bill to exempt prepared food from sales tax

Committee hears broader bill to exempt diapers and essential childcare products from sales tax

House Finance hears bill to exempt children's diapers from sales tax