SB 6114: Defining the terms "fixture" and "affixed" for excise tax purposes.
Did not pass. The 2025-26 session has ended.
- Sponsor
- Frame
- Introduced
- January 14, 2026
- Status
- S Rules 3
- Last action
- By resolution, returned to Senate Rules Committee for third reading. (March 12, 2026)
- As of
- October 16, 2026, 5:15 AM Pacific, from the Legislature’s records
What this bill does
Defines the terms "fixture," "affixed," and related terms for excise tax purposes, including the real estate excise tax. Authorizes the Department of Revenue to adopt rules as necessary to administer real estate excise tax definitions.
From the Washington State Legislature's nonpartisan staff bill analysis. Read the full analysis ↗
Floor votes
- Senate: 3rd Reading & Final Passage · February 16, 202627 yea · 21 nay · 1 not voting
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Source: the Washington State Legislature. OlympiaTrack is an independent bill-tracking service and is not affiliated with the Legislature. View on leg.wa.gov ↗