BILL · 1995–96 SESSION
SB 5306: Landscape services/sales tax
Removing landscape maintenance and horticulture services from sales tax.
Summary
- Landscape maintenance and horticultural services is removed from the definition of retail sale. As a result of this change, these activities will no longer be subject to the retail sales and use tax, and the B&O tax classification changes from retailing, which is taxed at a rate of 0.471 percent, to service, which is currently taxed at a rate of 2.09 percent.
From the Senate Bill Report (SB 5306), written by the Legislature's nonpartisan staff. Read the full report ↗
Did not pass Did not pass · died in committee
- IntroducedJan 18, 1995
- Out of committeestopped here
- Passed Senate
- Passed House
- Governor
- Law
- Prime sponsor
- Jeanne Kohl-Welles (D-36)
- Introduced
- January 18, 1995 in the Senate
- Last action
- January 8, 1996
- Budget
- Has a fiscal note
Sponsors
Prime sponsor: Jeanne Kohl-Welles (D-36)
7 co-sponsors (2 Democrats, 5 Republicans)
Votes
No recorded floor votes. This measure never reached a floor vote.
History
The Legislature's online data doesn't include step-by-step history for sessions before 2001. Its final status is shown above, and the official bill page may have more.
SB 5306 in other sessions
Bill numbers restart every two years, so the same number is a different bill in each session.
- SB 5306 (2025–26) Pension credit for leave
- SB 5306 (2023–24) WDFW disease interdiction
- SB 5306 (2021–22) Salmon habitat planning
- SB 5306 (2019–20) Treasurer invest. portfolios
- SB 5306 (2017–18) Commercial fish receivers
- SB 5306 (2015–16) Sick & safe employment leave
- SB 5306 (2013–14) Deceased tenant property
- SB 5306 (2011–12) Indian tribes/counselors