Salmon recovery grants

This bill:

Expands the existing B&O tax exemption for salmon restoration grants to include grants by tribal governments, and changes the phrase “salmon restoration” to “salmon recovery.”

Defines “salmon recovery grant.”

Exempts the receipt of qualifying salmon recovery grants from retail sales tax.

Updates the definition of “retail sale” to clarify that purchases of tangible personal property or certain services made using qualified grant funds are subject to sales tax.

Effective April 26, 2021 ( ESB 5220 , Chapter 143, Laws of 2021).