BILL · 2025–26 SESSION · LATEST VERSION ESSB 5814

SB 5814: Excise taxes

Modifying the application and administration of certain excise taxes.

Summary

Extends retail sales and use tax to certain specified services.
Makes certain products containing nicotine subject to the other tobacco products tax.

From the Engrossed Substitute House Bill Report (ESSB 5814), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 422, Laws of 2025

IntroducedApr 16, 2025
Out of committeeApr 19, 2025
Passed SenateApr 19, 2025
Passed HouseApr 23, 2025
GovernorMay 20, 2025
LawMay 20, 2025

Prime sponsor: Noel Frame (D-36)
Introduced: April 16, 2025 in the Senate
Last action: May 20, 2025
Session law: Chapter 422, Laws of 2025
Companion bill: HB 2083
Budget: Has a fiscal note
Versions: SB 5814, SSB 5814, ESSB 5814

AN ACT Relating to funding public schools, health care, social services, and other programs and services to benefit Washingtonians by modifying the application and administration of certain excise taxes;

Votes

Senate · 3rd Reading & Final Passage

Passed April 19, 2025

Version voted on: ESSB 5814

27 Yea 22 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	27	3	0	0
Republican	0	19	0	0

How each member voted

Yea (27)

Nay (22)

Permalink to this vote

House · Final Passage as Amended by the House

Passed April 23, 2025

Version voted on: ESSB 5814

50 Yea 47 Nay 0 Absent 1 Excused

Party	Yea	Nay	Absent	Excused
Democrat	50	9	0	0
Republican	0	38	0	1

How each member voted

Yea (50)

Nay (47)

Excused (1)

Carolyn Eslick R-39

Permalink to this vote

Senate · Final Passage as Amended by the House

Passed April 24, 2025

Version voted on: ESSB 5814

26 Yea 22 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	26	3	0	0
Republican	0	19	0	0

How each member voted

Yea (26)

Nay (22)

Permalink to this vote

5 other recorded votes (amendments, procedural motions)

Senate · Amendment 452 by Fortunato (page 6, line 26)

April 19, 2025

Version voted on: ESSB 5814

19 Yea 30 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	0	30	0	0
Republican	19	0	0	0

How each member voted

Yea (19)

Nay (30)

Permalink to this vote

Senate · Amendment 443 by MacEwen (page 6, line 30)

April 19, 2025

Version voted on: ESSB 5814

19 Yea 30 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	0	30	0	0
Republican	19	0	0	0

How each member voted

Yea (19)

Nay (30)

Permalink to this vote

Senate · Amendment 459 by Muzzall (page 6, line 30)

April 19, 2025

Version voted on: ESSB 5814

19 Yea 30 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	0	30	0	0
Republican	19	0	0	0

How each member voted

Yea (19)

Nay (30)

Permalink to this vote

Senate · Amendment 441 by Cleveland (page 22, line 39)

April 19, 2025

Version voted on: ESSB 5814

31 Yea 18 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	30	0	0	0
Republican	1	18	0	0

How each member voted

Yea (31)

Nay (18)

Permalink to this vote

Senate · Amendment 466 by Robinson (page 29, line 12)

April 19, 2025

Version voted on: ESSB 5814

29 Yea 20 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	28	2	0	0
Republican	1	18	0	0

How each member voted

Yea (29)

Nay (20)

Permalink to this vote

History

May 20, 2025Effective date 7/27/2025*. (ESSB 5814)
May 20, 2025Chapter 422, 2025 Laws. (ESSB 5814)
May 20, 2025Governor signed. (ESSB 5814)
Apr 27, 2025Delivered to Governor. (ESSB 5814)
Apr 26, 2025Speaker signed. (ESSB 5814)
Apr 25, 2025President signed. (ESSB 5814)
Apr 24, 2025Passed final passage; yeas, 26; nays, 22; absent, 0; excused, 0. (ESSB 5814)
Apr 24, 2025Senate concurred in House amendments. (ESSB 5814)
Apr 23, 2025Rules Committee relieved of further consideration. Placed on second reading. (ESSB 5814)
Apr 23, 2025Third reading, passed; yeas, 50; nays, 47; absent, 0; excused, 1. (ESSB 5814)
Apr 23, 2025Rules suspended. Placed on Third Reading. (ESSB 5814)
Apr 23, 2025Floor amendment(s) adopted. (ESSB 5814)
Apr 23, 2025Committee amendment not adopted. (ESSB 5814)
Apr 22, 2025Minority; without recommendation. (ESSB 5814)
Apr 22, 2025Minority; do not pass. (ESSB 5814)
Apr 22, 2025FIN - Majority; do pass with amendment(s). (ESSB 5814)
Apr 22, 2025FIN - Executive action taken by committee. (ESSB 5814)
Apr 22, 2025Referred to Rules 2 Review. (ESSB 5814)
Apr 21, 2025First reading, referred to Finance. (ESSB 5814)
Apr 19, 2025Third reading, passed; yeas, 27; nays, 22; absent, 0; excused, 0. (ESSB 5814)
Apr 19, 2025Rules suspended. Placed on Third Reading. (ESSB 5814)
Apr 19, 2025Floor amendment(s) adopted. (ESSB 5814)
Apr 19, 2025Placed on second reading by Rules Committee. (ESSB 5814)
Apr 19, 2025Passed to Rules Committee for second reading. (ESSB 5814)
Apr 19, 20251st substitute bill substituted. (ESSB 5814)
Apr 19, 20251st substitute bill substituted.
Apr 19, 2025Passed to Rules Committee for second reading.
Apr 19, 2025Placed on second reading by Rules Committee.
Apr 18, 2025Minority; without recommendation. (ESSB 5814)
Apr 18, 2025Minority; do not pass. (ESSB 5814)
Apr 18, 2025WM - Majority; 1st substitute bill be substituted, do pass. (ESSB 5814)
Apr 18, 2025WM - Majority; 1st substitute bill be substituted, do pass.
Apr 18, 2025Minority; do not pass.
Apr 18, 2025Minority; without recommendation.
Apr 16, 2025First reading, referred to Ways & Means.

SB 5814 in other sessions

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

SB 5814 (2023–24) Cancer drugs coverage · Did not pass · died in committee
SB 5814 (2021–22) Child abuse/medical eval. · Enacted · Chapter 171, Laws of 2022
SB 5814 (2019–20) Health coverage/young adults · Did not pass · died in committee
SB 5814 (2017–18) Asphalt pavement sealers · Did not pass · died in committee
SB 5814 (2015–16) WA cmty learning ctr program · Did not pass · died in committee
SB 5814 (2013–14) Taxicabs, limos, for hire · Did not pass · died in committee
SB 5814 (2011–12) Current use valuation/farms · Did not pass · died in committee
SB 5814 (2009–10) Elemental formulas coverage · Did not pass · died in committee

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SB 5814: Excise taxes

Summary

Sponsors

Votes

Senate · 3rd Reading & Final Passage

Yea (27)

Nay (22)

House · Final Passage as Amended by the House

Yea (50)

Nay (47)

Excused (1)

Senate · Final Passage as Amended by the House

Yea (26)

Nay (22)

Senate · Amendment 452 by Fortunato (page 6, line 26)

Yea (19)

Nay (30)

Senate · Amendment 443 by MacEwen (page 6, line 30)

Yea (19)

Nay (30)

Senate · Amendment 459 by Muzzall (page 6, line 30)

Yea (19)

Nay (30)

Senate · Amendment 441 by Cleveland (page 22, line 39)

Yea (31)

Nay (18)

Senate · Amendment 466 by Robinson (page 29, line 12)

Yea (29)

Nay (20)

History

SB 5814 in other sessions