This bill creates new law by adding sections to chapter 82.08 RCW and chapter 82.12 RCW to provide a sales tax exemption and a use tax exemption for purchases and uses of equipment by an "eligible fire district" located in a rural county. "Eligible fire district" is defined as a fire district whose population for that year as estimated by the Office of Financial Management does not exceed 10,000 persons. "Equipment" is defined to include fire and emergency medical apparatus and all other vehicles, machinery, and equipment necessary for fire prevention and suppression, providing emergency medical services, and protecting life and property. The definitions in section 2 apply to the new use-tax section in section 3. The exemptions apply to purchases and uses made on or after October 1, 2025, and the act takes effect October 1, 2025. The bill establishes a procedural requirement that an eligible fire district must apply to "the department" for a certificate of exemption to qualify for the tax exemptions, and it requires the department to publish annually, by January 1, a list of eligible fire districts that qualify. The text states that RCW 82.32.805 and 82.32.808 do not apply to this act. The specific state department referred to as "the department," the administrative rules or forms for the certificate, and the implications of excluding RCW 82.32.805 and 82.32.808 are not identified in the provided text.

If enacted, small fire districts in rural counties (those with population estimates of 10,000 or fewer) will no longer pay Washington state sales or use tax on purchases or uses of fire and emergency medical vehicles, apparatus, and related equipment bought on or after October 1, 2025. That will lower the upfront and lifecycle costs for those districts, freeing limited local funds for other operations or allowing them to buy more or better equipment. To get the exemption, affected districts must apply for a certificate from “the department” and be included on a list the department must publish each year by January 1, so districts will have a new paperwork and timing requirement tied to eligibility. The bill text does not say which state department handles the certificates, does not provide the application or administrative process, and does not explain the practical effect of excluding two cited RCW provisions, so some implementation details and timing risks remain unclear.