Tax Exemptions - 2004
A Study of Tax Exemptions,
Exclusions, Deductions, Deferrals, Differential Rates and Credits for Major
Washington State and
Local Taxes
Research Division:
Mary Welsh, Assistant Director
Study coordinated and
edited by:
Don Taylor, Revenue Analysis Manager
Research and analysis by Staff of the Research Division
TRANSMITTAL LETTER
CONTENTS
DISCUSSION OF EACH EXEMPTION:
Property Tax
Excise Taxes In Lieu Of Property Tax
Business and Occupation Tax
Other Business Taxes
Retail Sales and Use Tax
Exemptions for Farm Products
Exemptions for Producer Goods
Exemptions for Interstate Sales
Exemptions for Public Activities
Exemptions for Health-Related Purchases
Other Exemptions
Deferrals and Credits
Other Sales Taxes
Cigarette/Tobacco Products Taxes
Fuel Taxes
All Other Taxes
APPENDICES
I - Authorizing Statute for Exemption Study
II - Methodology and Interpretation of Data
DETAILED SUMMARY OF EXEMPTIONS
PDF |
XLS
Notes on Summary Listing - Description of Contents and Categories
TABLES AND CHARTS
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Table 1 |
Summary
of Exemption Impacts by Tax Source |
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Chart 1 |
Distribution of
Exemptions by Tax Source |
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Table 2 |
Comparison Between
Exemptions and Revenues |
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Chart 2 |
Comparison Between
Exemptions and Revenues |
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Table 3 |
Tax Exemptions by
Category |
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Table 4 |
Tax Exemptions by
Year of Enactment |
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Chart 3 |
Total Number and
Value of Tax Exemptions by Year of Enactment |
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Table 5 |
Would
Revenue Be Realized? Potential Amount of State/Local
Revenue If Exemptions Were to be Repealed |
CONTRIBUTORS TO THIS REPORT
| Analysts |
| Byron Angel |
Lorrie Brown |
Kim Davis |
| Donald Gutmann |
Van Huynh |
Skeets Johnson |
| Margaret Knudson |
Scott Maddox |
Lara Malpass |
| Fanny Nyaribo-Roberts |
Ray Philen |
Laurence Reeves |
| Julianne Sanford |
Stephen Smith |
Diana Tibbetts |
| Other Contributors |
| Julie Hoke; Diane Mielke; Staff of the Legislation and Policy Division |