BILL · 2025–26 SESSION · LATEST VERSION SSB 6351

SB 6351: School sales tax exemptions

Increasing fiscal resources for students and children by providing targeted sales tax exemptions for schools and certain before-and-after school care programs and arts and cultural classes.

Summary

  • Exempts schools from retail sales tax on the purchase of certain select services.
  • Excludes before-and-after school care programs and classes provided by nonprofit arts and cultural organizations from the definition a retail sale subject to retail sales tax and retailing business and occupation tax.

From the Substitute Senate Bill Report (SSB 6351), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · passed Senate, stalled in House
  1. IntroducedFeb 9, 2026
  2. Out of committeeMar 2, 2026
  3. Passed SenateMar 3, 2026
  4. Passed Housestopped here
  5. Governor
  6. Law
Prime sponsor
Adrian Cortes (D-18)
Introduced
February 9, 2026 in the Senate
Last action
March 12, 2026
Budget
Has a fiscal note
Versions
SB 6351, SSB 6351

AN ACT Relating to increasing fiscal resources for students and children by providing targeted sales tax exemptions for schools and certain before-and-after school care programs and arts and cultural classes;

Sponsors

Votes

Senate · 3rd Reading & Final Passage

Passed March 3, 2026
Version voted on: SSB 6351
49 Yea 0 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat30000
Republican19000
How each member voted

History

  1. By resolution, returned to Senate Rules Committee for third reading. (SSB 6351)
  2. First reading, referred to Finance. (SSB 6351)
  3. Third reading, passed; yeas, 49; nays, 0; absent, 0; excused, 0. (SSB 6351)
  4. Rules suspended. Placed on Third Reading. (SSB 6351)
  5. 1st substitute bill substituted. (SSB 6351)
  6. Placed on second reading by Rules Committee. (SSB 6351)
  7. Placed on second reading by Rules Committee.
  8. 1st substitute bill substituted.
  9. WM - Majority; 1st substitute bill be substituted, do pass. (SSB 6351)
  10. Passed to Rules Committee for second reading. (SSB 6351)
  11. Passed to Rules Committee for second reading.
  12. WM - Majority; 1st substitute bill be substituted, do pass.
  13. First reading, referred to Ways & Means.

SB 6351 in other sessions

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

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