Tax Exemptions - 2008
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, Tax Policy Specialist
Research and analysis by Staff of the Research Division
*Correction to 82.08.0283, 82.12.0277: Medical Devices, Naturopathic Medicine, and Oxygen.
TRANSMITTAL LETTER
ENTIRE REPORT
CONTENTS
DISCUSSION OF EACH EXEMPTION:
Property Tax
Excise Taxes In Lieu Of Property Tax
- Leasehold Excise Tax
- Local Motor Vehicle Excise Tax
- Timber Excise Tax
Business and Occupation Tax
Other Business Taxes
- Public Utility Tax
- Insurance Premiums Tax
- Parimutuel Tax
- Refuse Collection Tax
- Litter Tax
- Petroleum Products Tax
- Oil Spill Tax
- Enhanced Food Fish Tax
- Soft Drinks Syrup Tax
Retail Sales and Use Tax
Other Sales Taxes
- Cigarette/Tobacco Products Taxes
- Fuel Taxes
- Liquor Taxes
- Real Estate Excise Tax
- Estate Tax
APPENDICES
DETAILED SUMMARY OF EXEMPTIONS
PDF |
XLS
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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Chart 4 |
Current 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Revenue If Exemptions Were to be Repealed |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 |
| Lorrie Brown |
Matthew Bryan |
Buu Huynh |
| Van Huynh |
Skeets Johnson |
Margaret Knudson |
| My-Hanh Mai |
Ted Morgan |
Fanny Nyaribo-Roberts |
| Ray Philen |
Gerald Sayler |
Steven Smith |
| Don Taylor |
Diana Tibbetts |
Valerie Torres |
| Other Contributors |
| Diane Chaney; Kim Davis; Don Gutman; Julie Hoke; Diane Mielke; Staff of the Legislation and Policy Division |