Tax Exemptions - 2000

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

WASHINGTON STATE DEPARTMENT OF REVENUE
Fredrick C. Kiga, Director

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

Contact: (360)753-2087

January, 2000


TRANSMITTAL LETTER


CONTRIBUTORS TO THIS REPORT

Analysts

Byron Angel Lorrie Brown Donald Gutmann
John Hansen Skeets Johnson Margaret Knudson
Peter Lin Ray Philen Laurence Reeves
Stephen Smith Diana Tibbetts Valerie Torres
Stan Woodwell

Other Contributors

Dianne Fisher Jayne McPherson Diane Mielke

CONTENTS

OVERVIEW OF EXEMPTION IMPACTS

SUMMARY OF EXEMPTIONS (Detailed Listing)

Summary Part 1

Summary Part 2

DISCUSSION OF INDIVIDUAL EXEMPTIONS:

Property Tax

Exemptions - Public Property
Exemptions - Nonprofit Organizations
Exemptions - Private Property
Exemptions - Personal Property
Deferral & Alternative Valuation

Excise Taxes In Lieu Of Property Tax

Vehicle Excise Tax
PUD Privilege Tax
Timber Excise Tax
Leasehold Excise Tax

Business and Occupation Tax

Exemptions - Public Activities
Exemptions - Business Activities
Exemptions - Nonprofit Organizations
Deductions
Differential Rates
Credits

Public Utility Tax

Exemptions
Deductions
Differential Rates
Credits

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