On January 19, 2021, House Bill 1303 was filed, which would amend the Business and Occupation Tax to impose a tax of 1.8% on gross income of a business engaged in selling or exchanging personal data within Washington. The bill defines “personal data” to include any information that is linked or reasonably linked to an identified or identifiable natural person but does not include deidentified data, publicly available information or certain information sold by a state agency. “Gross income” subject to the 1.8% tax is calculated based on the ratio of Washington addresses (both physical and internet protocol addresses) in the personal data to all addresses, or if this information is not available, the ratio is based on Washington’s relative percentage of US population. This tax would become effective January 1, 2022.