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Bill

HB 1100

Creating a local sales and use tax.

2025-2026 Regular Session Introduced by Cyndy Jacobsen

HB 1100 authorizes Washington municipalities to implement local sales and use taxes to fund community services, raising consumer costs while potentially shifting tax burden from property to consumption taxes.

By resolution, reintroduced and retained in present status.
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Bill Summary · HB 1100

Legislative bill overview

HB 1100 would authorize Washington state to create a local sales and use tax mechanism, allowing individual municipalities or counties to impose additional sales taxes on goods and services within their jurisdictions. The bill establishes the framework for how these local taxes would be collected, administered, and distributed.

Why is this important

Local sales taxes directly affect consumer purchasing power and business operations by increasing the cost of goods and services. This bill could enable communities to fund local services (schools, infrastructure, public safety) without raising property taxes, but it also increases the overall tax burden on residents and may affect local business competitiveness compared to neighboring areas without such taxes.

Potential points of contention

  • Regressive tax impact: Sales taxes disproportionately burden lower-income residents who spend a larger percentage of income on taxable goods and services
  • Tax competition and economic effects: Disparate local tax rates could drive consumer and business activity to lower-tax jurisdictions, particularly in border regions
  • Administrative complexity: Multiple overlapping local tax systems increase compliance costs for retailers and complexity for tax administration compared to statewide uniform rates

Compiled from official sources — confirm details with the bill’s official record.

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