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Tax Exemptions - 2000

A Study of Tax Exemptions, Exclusions, Deductions, Deferrals, Differential Rates and Credits for Major State and Local Taxes in Washington

Research Division
Mary Welsh, Assistant Director

Study coordinated and edited by:
Don Taylor, Revenue Analysis Manager

Research and analysis by the
Staff of the Research Division

January, 2000

TRANSMITTAL LETTER

CONTRIBUTORS TO THIS REPORT

 Analysts   Other Contributors 
Byron Angel Lorrie Brown Donald Gutmann Dianne Fisher
John Hansen Skeets Johnson Margaret Knudson Jayne McPherson
Peter Lin Ray Philen Laurence Reeves Diane Mielke
Stephen Smith Diana Tibbetts Valerie Torres
Stan Woodwell


CONTENTS

OVERVIEW OF EXEMPTION IMPACTS

SUMMARY OF EXEMPTIONS (Detailed Listing)
DISCUSSION OF INDIVIDUAL EXEMPTIONS:
Property Tax

Excise Taxes In Lieu Of Property Tax

Business and Occupation Tax

Public Utility Tax


Insurance Premiums Tax

Petroleum Products Tax

Enhanced Food Fish Tax

Soft Drinks Syrup Tax

Refuse Collections Tax

Oil Spill Tax

Retail Sales and Use Tax

Exemptions - Farm Products
Exemptions - Producer Goods
Exemptions - Interstate
Exemptions - Public Activities
Exemptions - Other
Credits and Deferrals
Fuel Taxes
Cigarette/Tobacco Products Taxes
Parimutuel Tax
Alcoholic Beverage Taxes
Real Estate Excise Tax

APPENDICES

I - Authorizing Statute for Exemption Study
II - Methodology and Interpretation of Data



TABLES AND CHARTS

TABLE 1

SUMMARY OF EXEMPTION IMPACTS BY TAX SOURCE

CHART 1 DISTRIBUTION OF EXEMPTIONS BY TAX SOURCE
TABLE 2 COMPARISON BETWEEN EXEMPTIONS & REVENUES
CHART 2 COMPARISON BETWEEN EXEMPTIONS & REVENUES
TABLE 3 EXEMPTION IMPACTS BY CATEGORY
TABLE 4 AGGREGATE IMPACT OF EXEMPTIONS BY YEAR OF ENACTMENT