HB 1450 would tax the sale of smart wireless devices to fund the purchase of computers and “associated peripheral devices” for students and teachers. (The bill was heard by the House Committee on Education this morning.)

The bill would levy a tax on each retail sale of smart wireless devices in Washington. If the selling price of the device is between $250 and $1,000, the tax would be $2. If the selling price is $1,000 or more, the tax would be $5. Collections would be deposited in the new “learning device and technology account.”

The bill defines “smart wireless devices” as “any type of instrument, device, machine, or equipment that is capable of wireless access to the internet.” This would include, for example, smartphones, wearable devices, smart televisions, and gaming consoles.

The tax would take effect Oct. 1, 2021. The Department of Revenue estimates that it would increase revenues by $31.4 million in 2021–23 and by $39.9 million in 2023–25.

School districts would be required to provide devices to each student, certificated instructional staff person, and paraeducator beginning in school year 2022–23. To pay for them, the districts would be able to apply for grants funded by the new tax. The fiscal note does not indicate whether the estimated tax collections would be sufficient (or more than sufficient) to fund this requirement.

Indeed, many districts already provide devices to students (for example, all students and staff in the Bellingham School District receive devices via a technology levy). Additionally, federal COVID-19 response funding has been used to make devices available. For example, in October, Gov. Inslee allocated $24 million of the state’s share of the coronavirus relief fund to purchase 64,000 computers for students. This was necessary because, “according to the Office of the Superintendent of Public Instruction (OSPI) and the nine regional educational service districts, approximately 64,000 students and school staff statewide do not currently have their own computing device or tablet.”

Before enacting a new tax, it would be useful to know the true extent of the need.