The RCW 82.101.540 (Engrossed Substitute House Bill 2015) sales and use tax is a local funding option that allows eligible cities and counties to adopt a 0.1% sales and use tax dedicated to criminal justice purposes.
This tax was created by the Legislature to help local governments generate sustainable funding for public safety needs while supporting law enforcement policy, training, and accountability standards required by RCW 43.101.540 (ESHB 2015), the state’s law enforcement grant program administered by the Washington State Criminal Justice Training Commission.
Revenue from the tax must be used for criminal justice purposes that substantially assist the criminal justice system, such as domestic violence services, public defense, behavioral health response, diversion and reentry programs, and other efforts that strengthen community safety and the justice system.
Important:
Jurisdictions are not required to apply for the RCW 43.101.540 (ESHB 2015) law enforcement grant in order to qualify for the sales and use tax, but they must meet the statutory grant criteria.
Sales and Use Tax Authorizations
For cities and counties enacting the HB 2015 .1% sales and use tax, WSCJTC is now accepting your documentation demonstrating that your law enforcement agency meets the grant requirements found in RCW 43.101.540. The RCW 82.14.345 (ESHB 2015) Verification of Sales and Use Tax Authorization form is below. If your city contracts for police services, please use the Contract Cities form below.
(Before applying, please review the additional resources below to better understand the application criteria.)
Sales and Use Tax Authorizations for Contract Cities
Please use the form below if your city contracts with another jurisdiction for police services.
Partial or Incomplete Applications
If you do not have all the required information or documents ready, you may submit a partial application. When you have the missing information, return to this application form and only submit the missing information. Review of your application will begin once all materials have been received. The official submission date will be the date your application is complete.
ESHB 2015: Policy and Reporting Examples
To support agencies in meeting ESHB 2015 requirements, we’ve included examples of policies and reporting documents currently in use across Washington. These samples are provided for reference and informational purposes only.
- KWW Task Force Protocols
- Use of Force Policy
- Civil Protection Orders and Firearms Relinquishment Policies
- Training and Personnel Report
These examples illustrate how agencies are addressing statutory requirements related to use of force, civil protection orders, firearms relinquishment, and reporting. Agencies should consult their legal counsel and internal leadership when developing or updating policies.
- 🔷 Which jurisdictions have requested verification of their sales and use tax authorization?
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- City of Auburn
- City of Bellingham
- City of Black Diamond
- City of Burlington
- City of Cle Elum
- City of Concrete
- City of Des Moines
- City of Duvall
- City of East Wenatchee
- City of Edmonds
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City of Elma
- City of Kalama
- City of Kelso
- City of Kent
- City of Lakewood
- City of Lynden
- City of Lynnwood
- City of Longview
- City of Mount Vernon
- City of Olympia
- City of Renton
- City of Ridgefield
- City of SeaTac
- City of Spokane
- City of Tacoma
- City of Vancouver
- Clark County
- King County
- Jefferson County
- Pierce County
- Skagit County
- Thurston County
- Whitman County
- 🔷 Which jurisdictions have received approval for their sales and use tax authorization?
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- City of Kent
- King County
- 🔷 What if your submittal doesn’t meet the state’s sales and use tax requirement?
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As more jurisdictions receive responses to their sales and use tax submittals, some are hearing that they don’t yet meet all statutory requirements for verification. Here’s what that means—and what happens next.
After WSCJTC and the Attorney General’s Office review each submittal, we send a letter confirming compliance or identifying areas that require additional documentation. If you receive a notice that your submittal doesn’t yet meet requirements, it’s not a denial—it’s the start of a collaborative process.
Many jurisdictions submitted early, before the online portal was launched. Those submittals were made in good faith under the original statute. The portal now provides additional detail to help ensure full compliance. We’re working closely with jurisdictions to answer questions and help them meet all requirements.
Under the law, WSCJTC has 45 days to review submissions and provide feedback. Jurisdictions then have 30 days to respond and up to 180 days total to come into compliance before the State Treasurer begins withholding tax revenue. Jurisdictions may still authorize and collect the tax while resolving deficiencies, provided supplemental documentation is submitted within that 180-day window.
Still have questions? Find answers in our updated ESHB 2015 grant and sales and use tax FAQ.
Downloadable Procedures and Requirements
While the requirements for establishing eligibility are listed below, WSCJTC will publish additional guidance in the coming weeks to help jurisdictions compile the necessary materials. Please contact WSCJTC with any questions or for more information.
ESHB 2015 Procedures for Local Sales and Use Tax
ESHB 2015 Criteria and Requirements for Sales and Use Tax
ESHB 2015 Agency Training Requirements
Pulling ACADIS Training Reports
Additional Resources
Use the following materials to understand requirements and guide you through the sales and use tax verification authorization process.
Submittal Checklists
Attestation Forms
Sales and Use Tax (Contract Cities) Attestation
Questions or Need Help?
If you have questions about the ESHB 2015 sales and use tax or the ESHB 2015 grant program, the Washington State Criminal Justice Training Commission is here to help.