This bill reenacts and amends RCW 82.04.050 to change tax definitions and treatment of certain transactions for purposes of business and occupation and sales and use taxes. It expressly treats the rental or lease of individual storage space at self-service storage facilities as a retail sale regardless of the duration, clarifies that occupancy of real property for a continuous period of one month or more is presumptively a rental or lease (with a specific exception for individual storage spaces), and expands and specifies numerous inclusions and exclusions that constitute “sale at retail” (including rentals of tangible personal property, prewritten software and software access, digital goods and services, extended warranties, charges for operators with tangible property, and many specified recreational and entertainment activities). The reenacted statute also defines terms such as janitorial services, data processing, extended warranty, athletic or fitness facility, and operator, and preserves a variety of exclusions for farmers, certain government and nonprofit activities, educational institutions, transit agencies, and others. This is a tax definitional and procedural change, not a criminal or penalty provision: it modifies existing tax law by changing what transactions are treated as taxable retail sales and by reenacting RCW 82.04.050 with amendments. The act states legislative intent that revenue from the changes is to be appropriated to agencies and programs to support establishment and preservation of cooperatively owned manufactured home communities and affordable housing. The act is set to take effect January 1, 2026; the bill was read for the first time on 02/10/25. The available excerpts are incomplete: the statute text continues beyond the provided material, new section texts labeled in the excerpt (Sec. 2 and Sec. 3) are not shown, and some cross-references and the full scope of certain subsections are cut off or unclear (including a possible citation issue to RCW 82.04.2908). Those missing portions are not included in this summary.

If enacted, people who run self-service storage facilities will have to treat rentals of individual storage units as taxable retail sales, which means those operators will be responsible for collecting and paying sales and use tax and for reporting the related B&O tax; renters should expect the price of renting a unit to reflect those taxes. Recreational and fitness businesses that charge the public for specific activities will also see many of those charges treated as retail sales (while charges to students and staff of educational institutions and certain nonprofit or government youth camps are excluded), and other areas clarified in the bill—like sales of prewritten software, digital goods, extended warranties, and certain operator-provided equipment—are expressly included or excluded in ways that will change who owes tax and when exemptions apply. The legislature states that revenue from these changes is intended to be appropriated to programs that establish and preserve cooperatively owned manufactured home communities and support affordable housing, and the act is set to take effect January 1, 2026. The excerpts provided omit some continuing statutory language and the full text of any new section, so details about certain exceptions, administrative rules, and implementation mechanics remain unclear from the materials given.