Emergency financial assistance grants

This bill:

Exempts qualifying grants from B&O tax, public utility tax, and sales and use tax. A “qualifying grant” means government-funded financial assistance given to address the impacts of conditions giving rise to a national emergency or state of emergency, including the COVID-19 pandemic.

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

Effective Feb. 19, 2021, and applies retroactively to Feb. 29, 2020 ( SHB 1095 , Chapter 4, Laws of 2021).

Learn more about emergency financial assistance grants