WA People
BILL · 2023–24 SESSION

SB 6034: Document fees/excise tax

Clarifying the excise tax treatment of document recording and filing fees received by title and escrow businesses from clients for remittance to county recording and filing offices.

Summary

  • Modifies the sales tax statutes to remove county filing or recording fees from being subject to sales tax.
  • Modifies the business and occupation (B&O) tax statutes to provide an exemption for amounts paid to a county filing office for a filing or recording fee when calculating B&O revenues.
  • Exempts these exemptions from expiration and performance statements.
  • Applies the act prospectively and retroactively to disputed assessments pending before the Department of Revenue, Board of Tax Appeals, or any court of law.

From the Senate Bill Report (SB 6034), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · died in committee
  1. IntroducedJan 8, 2024
  2. Out of committeestopped here
  3. Passed Senate
  4. Passed House
  5. Governor
  6. Law
Prime sponsor
Mark Schoesler (R-9)
Introduced
January 8, 2024 in the Senate
Last action
January 8, 2024
Budget
Has a fiscal note

AN ACT Relating to clarifying the excise tax treatment of document recording and filing fees received by title and escrow businesses from clients for remittance to county recording and filing offices;

Sponsors

Prime sponsor: Mark Schoesler (R-9)

1 co-sponsor (0 Democrats, 1 Republican)

Perry Dozier R-16

Votes

No recorded floor votes. This measure never reached a floor vote.

History

  1. First reading, referred to Business, Financial Services, Gaming & Trade.
  2. Prefiled for introduction.

SB 6034 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

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