SB 6114

Z-0408.1
  SENATE BILL 6114
State of Washington  69th Legislature      2026 Regular Session
By Senators Frame, Robinson, and Nobles; by request of Department of
Revenue
Read first time 01/14/26.   Referred to Committee on Ways & Means.
1     AN ACT Relating to defining the terms "fixture" and "affixed" for
2 excise tax purposes; and amending RCW 82.02.010 and 82.45.032.
3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
4     Sec. 1. RCW 82.02.010 and 2024 c 47 s 3 are each amended to read
5 as follows:
6     For the purpose of this title, unless the context clearly
7 requires otherwise:
8     (1)   "Cannabis,"   "cannabis-infused  products,"   and   "useable
9 cannabis" have the meanings provided in RCW 69.50.101;
10     (2) "Department" means the department of revenue of the state of
11 Washington;
12     (3) "Director" means the director of the department of revenue of
13 the state of Washington;
14     (4) "Fixture" has the same meaning as provided in RCW 82.45.032.
15     (5) "Frontier county" means a county with a population density of
16 fewer than 50 persons per square mile as determined by the office of
17 financial management and published each year by the department. A
18 county with a population density of 21 or fewer persons per square
19 mile is a "frontier one" county. A county with a population density
20 of more than 21 but fewer than 50 persons per square mile is a
21 "frontier two" county. Every frontier county is also a rural county
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1 as defined in RCW 82.14.370 and eligible for all benefits, services,
2 and programs unless a frontier county is specifically excluded in the
3 authorizing statute;
4     (((5))) (6) "Taxpayer" includes any individual, group of
5 individuals, corporation, or association liable for any tax or the
6 collection of any tax hereunder, or who engages in any business or
7 performs any act for which a tax is imposed by this title. "Taxpayer"
8 also includes any person liable for any fee or other charge collected
9 by the department under any provision of law, including registration
10 assessments and delinquency fees imposed under RCW 59.30.050; and
11     (((6))) (7) Words in the singular number include the plural and
12 the plural include the singular. Words in one gender include all
13 other genders.
14     Sec. 2.    RCW 82.45.032 and 2001 c 282 s 2 are each amended to
15 read as follows:
16     Unless the context clearly requires otherwise, the definitions in
17 this section apply throughout this chapter. The department may adopt
18 rules as necessary to administer the provisions of this section.
19     (1) "Real estate" or "real property" means any interest, estate,
20 or beneficial interest in land or anything affixed to land, including
21 the ownership interest or beneficial interest in any entity which
22 itself owns land or anything affixed to land. The term includes used
23 mobile homes, used park model trailers, used floating homes, ((and))
24 improvements constructed upon leased land, and fixtures.
25     (2) "Used mobile home" means a mobile home which has been
26 previously sold at retail and has been subjected to tax under chapter
27 82.08 RCW, or which has been previously used and has been subjected
28 to tax under chapter 82.12 RCW, and which has substantially lost its
29 identity as a mobile unit at the time of sale by virtue of its being
30 fixed in location upon land owned or leased by the owner of the
31 mobile home and placed on a foundation (posts or blocks) with fixed
32 pipe connections with sewer, water, and other utilities.
33     (3) "Mobile home" means a mobile home as defined by RCW
34 46.04.302, as now or hereafter amended.
35     (4) "Park model trailer" means a park model trailer as defined in
36 RCW 46.04.622.
37     (5) "Used floating home" means a floating home in respect to
38 which tax has been paid under chapter 82.08 or 82.12 RCW.
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1     (6) "Used park model trailer" means a park model trailer that has
2 been previously sold at retail and has been subjected to tax under
3 chapter 82.08 RCW, or that has been previously used and has been
4 subjected to tax under chapter 82.12 RCW, and that has substantially
5 lost its identity as a mobile unit by virtue of its being permanently
6 sited in location and placed on a foundation of either posts or
7 blocks with connections with sewer, water, or other utilities for the
8 operation of installed fixtures and appliances.
9     (7) "Floating home" means a building on a float used in whole or
10 in part for human habitation as a single-family dwelling, which is
11 not designed for self propulsion by mechanical means or for
12 propulsion by means of wind, and which is on the property tax rolls
13 of the county in which it is located.
14     (8)(a) "Fixture" means an item of property affixed to real
15 property as defined in subsection (1) of this section and that meets
16 one or more of the following conditions:
17     (i) It is necessary or integral to the intended function of the
18 real property as demonstrated by documentation including, but not
19 limited   to,  permits,   certifications,   instruction  manuals,  or
20 architectural designs;
21     (ii) It is designed for, used with, or appurtenant to the real
22 property; or
23     (iii) Its movement requires special equipment, disassembly and
24 reassembly of the fixture, or alteration or repair of the real
25 property to which it is affixed.
26     (b) The determination of whether property is a fixture under this
27 section must be made without regard to any of the following:
28     (i) The intent of the person affixing or using the property;
29     (ii) The classification given to the property for property tax
30 purposes under Title 84 RCW;
31     (iii) The characterization of the property under the uniform
32 commercial code; or
33     (iv) Any agreement between a buyer and seller of the property or
34 between a lessor and lessee of the property.
35     (c) For the purposes of this subsection (8):
36     (i) Except as provided in (c)(ii) of this subsection (8),
37 "affixed" means installed on, attached to, or embedded in the real
38 property. Property is affixed when it is secured in place by weight
39 or size, connected to real property by fasteners, integrated into a
40 structural element, or partially buried underground, such as in the
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1 case of an irrigation system. For the purposes of this subsection
2 (8)(c), "fastener" means items such as a screw, nail, bolt, or
3 adhesive, and "structural element" means items such as a wall,
4 column, beam, roof, floor, or foundation.
5     (ii) Property is not affixed solely by virtue of being attached
6 to real property if the attachment is achieved by a quick disconnect
7 conduit, such as power or electronic cabling.
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