ESSB 5814: Modifying the application and administration of certain excise taxes.

What this bill does

Extends retail sales and use tax to certain specified services. Makes certain products containing nicotine subject to the other tobacco products tax. Imposes an additional tax on cigarettes. Imposes a one-time prepayment of retail sales tax collection for businesses with $3 million or more in taxable retail sales during calendar year 2026.

From the Washington State Legislature's nonpartisan staff bill analysis. Read the full analysis ↗

Floor votes

• House: Final Passage as Amended by the House · April 23, 2025
  50 yea · 47 nay · 1 not voting
• Senate: Final Passage as Amended by the House · April 24, 2025
  26 yea · 22 nay
• Senate: 452 Fortunato Pg 6 Ln 26 · April 19, 2025
  19 yea · 30 nay
• Senate: 443 MacEwen Pg 6 Ln 30 · April 19, 2025
  19 yea · 30 nay
• Senate: 459 Muzzall Pg 6 Ln 30 · April 19, 2025
  19 yea · 30 nay
• Senate: 441 Cleveland Pg 22 Ln 39 · April 19, 2025
  31 yea · 18 nay
• Senate: 466 Robinson Pg 29 Ln 12 · April 19, 2025
  29 yea · 20 nay
• Senate: 3rd Reading & Final Passage · April 19, 2025
  27 yea · 22 nay

Track ESSB 5814 on OlympiaTrack

A free account adds the full hearing and amendment record, who testified, roll calls by member, and a list to track it on. Paid plans add a plain-English AI summary and email alerts when this bill moves.

Other bills sponsored by Frame

• 2SSB 5266: Concerning the indeterminate sentence review board.
• SSB 5298: Concerning the notice of sale or lease of manufactured/mobile home communities.
• SB 5375: Concerning the duty of clergy to report child abuse and neglect.
• SB 5457: Concerning broadcasters.
• SB 5458: Concerning newspapers and eligible digital content.