Engrossed Substitute Senate Bill 6113 makes broad, mostly technical and administrative changes to Washington tax law by amending, reenacting, adding, and repealing multiple RCW sections and adding new sections, with some provisions carrying expiration dates. It creates a new $5 fee on the retail sale of new replacement vehicle tires to be collected by sellers and remitted to the Department of Revenue, and it substantially revises the statutory definitions of “sale at retail,” “digital goods,” “digital automated services,” “digital code,” and related terms so that many digital products, software, services, advertising services, and specific service activities are explicitly included or excluded for sales and use tax purposes. The bill also updates sourcing, valuation, lease and rental sourcing rules, direct pay permit rules, and recordkeeping rules for direct mail, telecommunications, and other transactions, and reenacts and amends related sales and use tax provisions. The bill imposes new and changed taxes and surcharges: a workforce education investment surcharge on select advanced computing businesses (effective April 1, 2020) with staged rates and an affiliated-group cap and disclosure/penalty rules; an additional tax on specified financial institutions with staged rates; amendments to business & occupation tax credit limits; additional taxes and dedicated deposits to the multimodal transportation account for retail car rentals (with temporary higher rate in 2026), certain peer-to-peer car sharing transactions (beginning January 1, 2027), a 0.5% tax on retail motor vehicle sales, and a 0.5% tax on purchased recreational vessels (beginning July 1, 2026). The bill directs specified deposits of portions of sales/use tax receipts to multimodal transportation and workforce education investment accounts and makes procedural changes for taxpayer reporting, departmental audits, and reconciliations. The act also creates several non-tax substantive changes and procedural mechanisms: a new temporary transition rule allowing elections for treatment of amounts under qualifying existing contracts between October 1, 2025 and March 31, 2026; a limited penalty-waiver process for certain taxpayers who failed to collect sales tax on added services (with eligibility conditions and application deadlines); a change making the sale or giving of tobacco, alternative nicotine products, or vapor products to anyone under 21 a gross misdemeanor; amendments to estate tax provisions allowing a deduction for qualified family-owned business interests with conditions and an additional tax and security lien if post‑death conditions are not met; and the repeal of RCW 82.04.29001. Important details are missing from the extracted text — including full lists referenced in several cross-referenced subsections, certain retention or percentage amounts, some department names in specific provisions, and the complete wording and expiration dates for many amended sections — so the precise application and administrative procedures cannot be fully determined from these excerpts alone.

If enacted, the bill broadens what retail sellers must collect tax on and creates several new or higher revenue charges that businesses will have to add into their prices or remit. Retail sellers of new replacement vehicle tires must collect a $5 fee per tire and remit the proceeds to the Department of Revenue (the seller may keep a small administrative amount as provided elsewhere). Many services and digital products—ranging from IT, website development, data processing, advertising services, investigation/security work, athletic/fitness facility charges, and sales of digital goods, codes, and automated services—are explicitly treated as retail sales or otherwise brought into the sales/use tax rules, which will increase tax collection obligations for sellers and could raise costs for consumers. Select advanced computing companies face a separate workforce education surcharge (with rates rising to 7.5% in 2026 and a $75 million affiliated-group cap), specified large financial institutions face an extra tax, and new targeted taxes and fees (including added taxes on car rentals, peer-to-peer car sharing beginning 2027, vehicles, and recreational vessels) are directed into the multimodal transportation account or the workforce education investment account, increasing those revenue streams. The Department of Revenue and the Department of Licensing will have expanded administrative tasks: collecting more detailed sales data (including number of tires sold), reconciling and auditing retailers, publishing qualified vehicle model lists, administering direct pay permits and sourcing rules, and enforcing disclosure and penalty provisions (including substantial penalties for intentional nondisclosure of affiliated groups). There are transitional relief and election mechanics for contracts and a limited penalty-waiver window for sellers who failed to collect tax on newly taxable services during the transition period, but interest still applies and applications must meet strict timing and conduct conditions. Several important implementation details are not contained in the extracted text—for example the exact administrative retention amount sellers may keep for the tire fee, the full list of services referenced in cross-referenced subsections, and the specific “additional select services” from the cited 2025 law—so businesses and tax administrators will need the full statute and department guidance to know the precise compliance steps and costs.