Creates a new temporary statutory provision in chapter 82.32 RCW that authorizes "the department" to waive all penalties and interest otherwise due under that chapter for state and local sales and use taxes and for tax liability from a failure to collect sales tax on the "additional select services" made taxable by section 101, chapter 422, Laws of 2025. This is a procedural change that establishes a penalty-and-interest waiver program rather than creating a new crime or changing the underlying tax amounts; it adds a new section to existing law and sets eligibility and administrative rules for obtaining the waiver. To receive the waiver, taxpayers must file any amended or outstanding returns for the liabilities at issue, pay the full balance due for those liabilities, have timely filed and paid all tax returns due for the 36 months immediately before the period covered by the return for which the waiver is requested, never have had an evasion penalty under RCW 82.32.090 or a penalty under RCW 82.32.291 for reseller permit/resale certificate misuse, and submit a completed application in a form and manner prescribed by the department. The department may verify reported and paid liabilities under RCW 82.32.050 and may reassess taxes, penalties, and interest for any underpayments discovered; a taxpayer is not required to have first paid the penalty or interest being waived. The waiver cannot be used for tax periods beginning on or after January 1, 2028, and the added section expires January 1, 2030. The bill text provided does not name which agency is "the department," does not list which services are included in "additional select services," does not give the new section number in chapter 82.32 RCW, and does not describe the specific form or manner of the required application or the exact types of penalties and interest covered beyond the general reference to "this chapter."

If enacted, this bill creates a short-term amnesty that lets businesses who failed to collect and remit state and local sales and use tax on the specific services made taxable by section 101, chapter 422, Laws of 2025 avoid all penalties and interest so long as they file any amended or outstanding returns, pay the full tax balance, have a clean filing and payment record for the prior 36 months, have never had an evasion or reseller-permit misuse penalty, and submit a department-prescribed application. The relief only covers reporting periods that begin before January 1, 2028, the waiver authority ends January 1, 2030, and the administering department may verify returns and later reassess any amounts it finds were underpaid; taxpayers do not have to have already paid the penalties or interest to apply. The most affected parties are service providers newly subject to tax under the 2025 law and the tax agency that will need to process applications and perform verifications. Practically, eligible taxpayers can reduce their costs by eliminating past penalties and interest while still paying the tax owed, the department will see increased workload and will recover tax revenue it might otherwise not collect (with some loss of penalty/interest revenue), and there is a risk to taxpayers that underpayments could be reassessed later. Important details not provided here include which agency is administering the program, the exact list of services covered, the new RCW section number, and the form or process for the required application.