Senate Bill 6006 is titled to exempt food banks from the retail sales tax on certain services and proposes to amend RCW 82.04.050 while also creating a new section. The bill was prefiled 01/07/26, read for the first time 01/12/26, and was referred to the Senate Committee on Ways & Means. The extract shows the bill makes broad changes to the statutory definitions and inclusions for the terms "sale at retail" and "retail sale" in RCW 82.04.050 and creates a new section stating RCW 82.32.805 and 82.32.808 do not apply to this act. Substantively, the bill revises which goods and services are treated as retail sales and lists many specific inclusions and exclusions. The changes cover sales of tangible personal property and services such as construction and repair, installation, digital goods and software (including prewritten and custom software), data processing, advertising services, IT and website development services, security and armored car services, temporary staffing, athletic and fitness facility charges, live presentations, admissions to recreational activities, and many other enumerated services. It also adds or clarifies definitions (for example, "athletic or fitness facility," "martial arts," "physical fitness activities," "data processing," "extended warranty," and "permanent" use) and identifies numerous specific exemptions or nonretail treatment for transactions involving educational institutions, certain nonprofit and government entities, regional transit authorities, and recipients of qualifying grants, among others. This is a definitional and tax-procedure change to existing law rather than the creation of a new tax or criminal penalty: it modifies the definition of taxable "sale at retail"/"retail sale," adds exclusions and exemptions, and establishes an applicability clause for the new section. The bill text in the provided extracts is incomplete: the exact statutory language that implements the food bank exemption is not visible, several subsections end mid-sentence, subsection (7) and the new section’s full text are missing, and other referenced provisions appear only by citation. Because those specifics are not present in the extracts, the precise scope and operative mechanics of the proposed food bank exemption and any associated limitations cannot be confirmed from the provided material.

If passed, this bill is intended to make food banks exempt from the state retail sales tax on certain services or purchases, which would likely lower operating costs for food banks and free up more resources for food acquisition and distribution. Businesses that sell goods or services to food banks would probably stop collecting sales tax on qualifying transactions and would need to adjust billing and recordkeeping; the state would see some reduction in sales tax receipts, though the bill text here does not show how big that change would be. Key details that affect how large those impacts are missing from the provided text: the specific transactions and services covered by the food bank exemption, any new documentation or certification requirements, and how the new section that says RCW 82.32.805 and 82.32.808 do not apply will change implementation. Because those specifics are not included in the extracted facts, it is unclear exactly which purchases by or services for food banks will be untaxed and how administrative responsibilities will shift.