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
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
SUMMARY OF EXEMPTIONS (Detailed Listing)
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
Oil Spill Tax
Retail Sales and Use Tax
Exemptions - Farm Products
Exemptions - Producer Goods
Exemptions - Interstate
Exemptions - Public Activities
Exemptions - Other
Credits and Deferrals
APPENDICES
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 |