Tax exemptions 2024 | Washington Department of Revenue

A study of tax exemptions, exclusions, deductions, deferrals, differential rates, and credits for major Washington state and local taxes

Research and Fiscal Analysis Division:
Kathy Oline, Assistant Director

Summary listing of all exemptions

PDF | Excel |

Exemption study by chapter

Title page and table of contents

1 - Introduction and Summary of Findings
2 - Business & Occupation Tax
3 - Brokered Natural Gas
4 - Capital Gains Tax
5 - Cigarette and Tobacco Products Tax
6 - Enhanced Food Fish
7 - Estate Tax
8 - Fuel Tax
9 - Hazardous Substance Tax
10 - Insurance Premium Tax
11 - Leasehold Excise Tax
12 - Liquor Tax

13 - Litter Tax
14 - Oil Spill Tax
15 - Parimutuel Tax
16 - Petroleum Products
17 - Property Tax
18 - Public Utility Tax
19 - Real Estate Excise Tax
20 - Retail Sales and Use Tax
21 - Soft Drinks Syrup Tax
22 - Solid Waste Collection
23 - Timber Excise Tax
24 - Vehicle Excise Taxes

Contributors to this report

Analysts

Amy Afdem, Steve Cleverdon, Taylor Culp, Sara Del Moral, Erikka Ferrara, Dustin Gleaves, Melissa Howes, Van Huynh, Kari Kenall, Beth Leech, Marianne McIntosh, Tyler McLeod, Alex Merk-Dyes, Eric Skiff, Mark Studer, Diana Tibbetts, Erin Valz, Frank Wilson, and Anna Yamada

Other contributors

Valerie Torres, Tammy Welch, Keri Boyer, and Legislation and Policy and Interpretations and Technical Advice staff

Special thanks go to Marianne McIntosh for coordination and editing of this report.