---
type: "Bill"
title: "Modernizing the excise taxes on select services and nicotine products and requiring certain large businesses to make a one-time prepayment of state sales tax collection."
description: "Modernizing the excise taxes on select services and nicotine products and requiring certain large businesses to make a one-time prepayment of state sales tax collection."
jurisdiction: "us/states/wa"
legislature: "Washington Legislature"
session: "2025-2026"
identifier: "SB 5814"
citation: "Washington SB 5814 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Frame"]
version_count: 4
action_count: 32
vote_count: 8
first_action: "2025-04-16"
last_action: "2025-05-20"
source: "openstates"
source_identifier: "ocd-bill/b41ff00a-f6b6-4240-8f35-ef5f4396cee7"
source_url: "https://app.leg.wa.gov/billsummary/?BillNumber=5814&Year=2025&Initiative=false"
source_hash: "89684f0b669add48ab619d3d6c1db331dfc73d7c347b5212834297a2b74baaaf"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wa"]
---

# Washington SB 5814 (2025-2026) — Modernizing the excise taxes on select services and nicotine products and requiring certain large businesses to make a one-time prepayment of state sales tax collection.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2025-26/Htm/Bills/Senate%20Bills/5814.htm)
2. **Engrossed Substitute Bill** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2025-26/Htm/Bills/Senate%20Bills/5814-S.E.htm)
3. **Substitute Bill** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2025-26/Htm/Bills/Senate%20Bills/5814-S.htm)
4. **Substitute Passed Legislature** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2025-26/Htm/Bills/Senate%20Passed%20Legislature/5814-S.PL.htm)

## Votes

- 466 Robinson Pg 29 Ln 12 (#6) — **29–20** (pass) · upper
- Final Passage as Amended by the House (#14) — **50–47** (pass) · lower
- 441 Cleveland Pg 22 Ln 39 (#5) — **31–18** (pass) · upper
- 443 MacEwen Pg 6 Ln 30 (#3) — **19–30** (fail) · upper
- 3rd Reading & Final Passage (#7) — **27–22** (pass) · upper
- Final Passage as Amended by the House (#7) — **26–22** (pass) · upper
- 452 Fortunato Pg 6 Ln 26 (#2) — **19–30** (fail) · upper
- 459 Muzzall Pg 6 Ln 30 (#4) — **19–30** (fail) · upper

## Sponsors

- Frame — primary (person)
- Alvarado — cosponsor (person)
- C. Wilson — cosponsor (person)
- Nobles — cosponsor (person)
- Pedersen — cosponsor (person)
- Trudeau — cosponsor (person)
- Valdez — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-04-16** First reading, referred to Ways & Means. `reading-1`
- **2025-04-16** Public hearing in the Senate Committee on Ways & Means at 5:30 PM.
- **2025-04-18** Executive action taken in the Senate Committee on Ways & Means at 9:00 AM.
- **2025-04-18** WM - Majority; 1st substitute bill be substituted, do pass. `substitution`
- **2025-04-18** Minority; do not pass. `committee-passage-unfavorable`
- **2025-04-18** Minority; without recommendation. `committee-passage-unfavorable`
- **2025-04-19** Passed to Rules Committee for second reading.
- **2025-04-19** Placed on second reading by Rules Committee. `reading-2`
- **2025-04-19** 1st substitute bill substituted (WM 25). `substitution`
- **2025-04-19** Floor amendment(s) adopted.
- **2025-04-19** Rules suspended. Placed on Third Reading. `reading-3`
- **2025-04-19** Third reading, passed; yeas, 27; nays, 22; absent, 0; excused, 0. `reading-3`
- **2025-04-21** First reading, referred to Finance. `reading-1`
- **2025-04-21** Public hearing in the House Committee on Finance at 9:00 AM.
- **2025-04-22** Executive action taken in the House Committee on Finance at 11:30 AM.
- **2025-04-22** FIN - Majority; do pass with amendment(s). `committee-passage-favorable`
- **2025-04-22** Minority; do not pass. `committee-passage-unfavorable`
- **2025-04-22** Minority; without recommendation. `committee-passage-unfavorable`
- **2025-04-22** Referred to Rules 2 Review. `referral-committee`
- **2025-04-23** Rules Committee relieved of further consideration. Placed on second reading. `reading-2`
- **2025-04-23** Committee amendment not adopted. `amendment-failure`
- **2025-04-23** Floor amendment(s) adopted.
- **2025-04-23** Rules suspended. Placed on Third Reading. `reading-3`
- **2025-04-23** Third reading, passed; yeas, 50; nays, 47; absent, 0; excused, 1. `reading-3`
- **2025-04-24** Senate concurred in House amendments.
- **2025-04-24** Passed final passage; yeas, 26; nays, 22; absent, 0; excused, 0. `passage`
- **2025-04-25** President signed. `passage`
- **2025-04-26** Speaker signed. `passage`
- **2025-04-27** Delivered to Governor. `executive-receipt`
- **2025-05-20** Governor signed. `executive-signature`
- **2025-05-20** Chapter 422, 2025 Laws. `became-law`
- **2025-05-20** Effective date 7/27/2025*. `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b41ff00a-f6b6-4240-8f35-ef5f4396cee7`. Confidence: reported (aggregated from official Washington legislature records).