Washington HB 2208: Providing flexibility in calculation of nursing rates.

Bill Text

AN ACT Relating to exempting health care continuing education 1
classes from retail sales and use tax; amending RCW 82.04.050; and 2
creating new sections.3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:4
NEW SECTION. Sec. 1. (1) The legislature finds that Washington 5
is currently experiencing a significant health care workforce 6
shortage that threatens access to timely and quality care for 7
residents across the state. This shortage affects hospitals, clinics, 8
long-term care facilities, and other health systems, particularly in 9
rural and underserved areas.10
(2) The legislature finds that continuing education courses are 11
essential for licensed health professionals to maintain their 12
credentials, meet professional standards, and keep pace with advances 13
in medicine and patient care. These courses also support workforce 14
retention and advancement by enabling individuals to improve their 15
skills and remain current in their fields.16
(3) The legislature finds that by applying Washington's new sales 17
tax on services to continuing education courses, the legislature 18
increased costs for health care professionals who are required to 19
complete such training to maintain their licenses. This increased 20
financial burden could discourage participation in necessary 21
H-2550.1
HOUSE BILL 2208
State of Washington 69th Legislature 2026 Regular Session
By Representatives McClintock, Ley, Barnard, Dufault, Jacobsen,
Graham, and Marshall
Prefiled 12/29/25. Read first time 01/12/26. Referred to Committee
on Finance.
p. 1 HB 2208

education, further exacerbating the state's workforce challenges and 1
impeding the professional development needed to sustain a skilled and 2
competent health care system.3
(4) Therefore, the legislature intends to remove continuing 4
education courses from taxation under the state's new sales tax on 5
services to ensure that professional development and licensing 6
requirements remain affordable, accessible, and supportive of a 7
robust health care workforce that meets the needs of Washington's 8
communities.9
Sec. 2. RCW 82.04.050 and 2025 c 422 s 101 are each amended to 10
read as follows:11
(1)(a) "Sale at retail" or "retail sale" means every sale of 12
tangible personal property (including articles produced, fabricated, 13
or imprinted) to all persons irrespective of the nature of their 14
business and including, among others, without limiting the scope 15
hereof, persons who install, repair, clean, alter, improve, 16
construct, or decorate real or personal property of or for consumers 17
other than a sale to a person who:18
(i) Purchases for the purpose of resale as tangible personal 19
property in the regular course of business without intervening use by 20
such person, but a purchase for the purpose of resale by a regional 21
transit authority under RCW 81.112.300 is not a sale for resale; or22
(ii) Installs, repairs, cleans, alters, imprints, improves, 23
constructs, or decorates real or personal property of or for 24
consumers, if such tangible personal property becomes an ingredient 25
or component of such real or personal property without intervening 26
use by such person; or27
(iii) Purchases for the purpose of consuming the property 28
purchased in producing for sale as a new article of tangible personal 29
property or substance, of which such property becomes an ingredient 30
or component or is a chemical used in processing, when the primary 31
purpose of such chemical is to create a chemical reaction directly 32
through contact with an ingredient of a new article being produced 33
for sale; or34
(iv) Purchases for the purpose of consuming the property 35
purchased in producing ferrosilicon which is subsequently used in 36
producing magnesium for sale, if the primary purpose of such property 37
is to create a chemical reaction directly through contact with an 38
ingredient of ferrosilicon; or39
p. 2 HB 2208

(v) Purchases for the purpose of providing the property to 1
consumers as part of competitive telephone service, as defined in RCW 2
82.04.065; or3
(vi) Purchases for the purpose of satisfying the person's 4
obligations under an extended warranty as defined in subsection (7) 5
of this section, if such tangible personal property replaces or 6
becomes an ingredient or component of property covered by the 7
extended warranty without intervening use by such person.8
(b) The term includes every sale of tangible personal property 9
that is used or consumed or to be used or consumed in the performance 10
of any activity defined as a "sale at retail" or "retail sale" even 11
though such property is resold or used as provided in (a)(i) through 12
(vi) of this subsection following such use.13
(c) The term also means every sale of tangible personal property 14
to persons engaged in any business that is taxable under RCW 15
82.04.280(1) (a), (b), and (((g))) (f), 82.04.290, and 82.04.2908.16
(2) The term "sale at retail" or "retail sale" includes the sal