ESHB 2015 Sales and Use Tax
The RCW 82.101.540 Engrossed Substitute House Bill 2015 (ESHB 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.
Quick Links
Examples
Policies and reporting documents currently in use across Washington.
FAQs
Find quick answers to common questions about tax, applications, distribution, and more.
Additional Resources
Access training requirements, attestation forms, submittal checklists, and more.
Contact Us
If you’re unsure about eligibility, compliance, or next steps, contact WSCJTC for guidance and support.
About the Program Sales and Use Tax
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.
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.
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.
Apply Now
Before applying, please review the resources above to better understand the application criteria.
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 0.1% 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.
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.
Common Application Mistakes to Avoid
As agencies continue preparing ESHB 2015 submissions, WSCJTC is encouraging applicants to carefully review all Keep Washington Working policy and documentation requirements before submitting materials.
FAQs
- 🔷 Which jurisdictions have requested verification of their sales and use tax authorization?
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Washington Cities
- Algona
- Auburn
- Battle Ground
- Bellingham
- Black Diamond
- Burien
- Burlington
- Cle Elum
- Centralia
- Concrete
- Covington
- Des Moines
- Duvall
- East Wenatchee
- Edmonds
- Elma
- Everett
- Federal Way
- Issaquah
- Kalama
- Kelso
- Kent
- Lake Forest Park
- Lakewood
- Longview
- Lynden
- Lynnwood
- Maple Valley
- Medina
- Mount Vernon
- North Bend
- Olympia
- Orting
- Pullman
- Renton
- Ridgefield
- Roslyn
- SeaTac
- Seattle
- City of Spokane
- Tacoma
- Tenino
- Toppenish
- Tukwila
- Vancouver
- Washougal
- Woodinville
- Yacolt
- Zillah
Washington Counties
- Clark County
- Cowlitz County
- Grays Harbor County
- King County
- Kitsap County
- Jefferson County
- Pierce County
- Skagit County
- Snohomish County
- Spokane County
- Thurston County
- Whitman County
- 🔷 Which jurisdictions have received approval for their sales and use tax authorization?
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Washington Cities
- Auburn
- Battle Ground
- Bellingham
- Black Diamond
- Burien
- Burlington
- Concrete
- Cle Elum
- Covington
- Des Moines
- Duvall
- East Wenatchee
- Everett
- Elma
- Issaquah
- Kalama
- Kelso
- Kent
- Lake Forest Park
- Lakewood
- Longview
- Lynden
- Lynnwood
- Maple Valley
- Medina
- North Bend
- Olympia
- Orting
- Pullman
- Renton
- Ridgefield
- Roslyn
- SeaTac
- Tacoma
- Vancouver
- Washougal
- Woodinville
- Yacolt
Washington Counties
- Clark County
- Cowlitz County
- Jefferson County
- King County
- Pierce County
- Skagit County
- Whitman 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.
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.