This bill creates a new, recurring sales and use tax holiday in Washington by adding new sections to chapter 82.08 RCW (sales tax) and chapter 82.12 RCW (use tax). The exemption applies annually from 12:00 a.m. on the second Friday of August through 11:59 p.m. on the following Sunday for qualified back-to-school purchases. It defines covered terms (business, individual, clothing, personal computers, and a list of school supplies) and sets per-item price caps for eligibility: clothing and certain footwear/accessories for persons aged 18 or under at $100 or less, school supplies at $50 or less, and personal computers and related accessories for noncommercial home or personal use at $1,500 or less. The definitions in the sales tax section apply to the use tax section. The bill permits businesses that expect exempt items to make up less than five percent of their gross sales to opt out of honoring the exemption, subject to documentation retention and any department forms. It requires the (unnamed) department to adopt administering rules, may adopt emergency rules, must publish an electronic list of exempt products, and must provide taxpayer guidance. The bill declares that RCW 82.32.805 and 82.32.808 do not apply to this act, is designated an emergency measure, and takes effect July 1, 2025. Several implementation details are not specified in the provided text: the bill repeatedly refers to "the department" without naming which agency; the precise scope of "certain" footwear and accessories beyond the listed exclusions is not fully detailed; the specific procedures and forms for businesses to opt out are delegated but not included; and enforcement, verification of purchaser age at sale, retailer reimbursement, interactions with local sales taxes, and the practical effect of excluding RCW 82.32.805 and 82.32.808 are not addressed in the extracted facts.

If enacted, there will be an annual tax-free weekend from the second Friday in August through the following Sunday for qualifying back-to-school purchases: clothing and certain footwear/accessories for persons 18 or under priced at $100 or less per item, school supplies $50 or less per item, and personal computers and related accessories for noncommercial home use up to $1,500. Individuals buying these items for personal use will not pay state sales or use tax during that period, and students and families are the primary beneficiaries; retailers will need to implement the exemption at point of sale unless they opt out. Retail businesses can opt out if they expect exempt items to be under 5% of gross sales but must retain documentation and submit forms required by the state department that will write and publish rules and an electronic list of exempt products; that department is not named in the text and procedures, age-verification methods, retailer reimbursement, and interactions with local taxes are not specified, so administrative and compliance details and some enforcement mechanics remain uncertain.