SUMMARY OF EXEMPTIONS

Taxpayer Savings for 1999-01 Biennium ($000)
- - indicates zero or minimal impact
* *confidential due to insufficient number of taxpayers

RCW Description

Year

Category

State Local
 

PUBLIC UTILITY TAX

Exemptions
82.16.040 Monthly income < $2,000 1935 Economic 905 - -
82.16.042 Small water systems 1997 Government 962 - -
82.16.046 2nd Narrows bridge 1998 Tax Base - - - -
82.16.047 Ride-sharing 1979 Nonprofit-H 4,171 - -
 
Deductions  
 
35.58.560 Metro transit expenditures 1967 Government 705 - -
82.16.050(1) Receipts from taxes 1935 Government 8,393 - -
82.16.050(2) Sales for resale 1935 Tax Base 64,287 - -
82.16.050(3) Joint services 1935 Tax Base 6,104 - -
82.16.050(4) Cash discounts 1935 Economic 1,513 - -
82.16.050(5) Credit losses 1935 Economic 7,229 - -
82.16.050(6) Constitutional exemptions 1935 Commerce 1,663,559 - -
82.16.050(6) Interstate transp.- instate 1935 Commerce 39,076 - -
82.16.050(7) Irrigation water 1935 Agriculture 3,993 - -
82.16.050(8) Through freight transportation 1937 Commerce 11,020 - -
82.16.050(8) Shipments to ports 1937 Agriculture 3,838 - -
82.16.050(9) Exported power 1989 Tax Base 76 - -
82.16.050(10) Nonprofit water associations 1977 Nonprofit-O 337 - -
82.16.050(11) Sewerage disposal 1987 Tax Base 2,882 - -
82.16.053 Low density electric power 1994 Economic 2,000 - -
82.16.055 Cogeneration & energy cons. 1980 Economic 650 - -
 
Differential Rates & Tax Credits  
 
82.16.020(1d) Urban transp./vessels < 65 ft. 1935 Economic 22,611 - -
82.16.020(1f) Motor transportation 1935 Economic 32,940 - -
82.16.020(1f) Rail transportation 1977 Commerce 7,223 - -
82.16.020(1f) Other public services 1935 Economic 7,334 - -
82.16.045 Pollution control credit 1967 Economic 6,199 - -
82.34.060(2) " " " - -
82.16.048 Ride-sharing incentives 1994 Economic - - - -
82.16.0491 Rural electric contributions 1999 Economic 700 - -
 
  

INSURANCE PREMIUMS TAX

 
48.14.020 Title insurance 1947 Tax Base 8,959 - -
48.14.020 Annuities, etc. 1963 Tax Base 65,923 - -
48.14.021 " - -
48.14.020(3) Ocean marine tax rate 1947 Economic 2,776 - -
48.14.0201(6a) Medicare receipts 1993 Government 35,834 - -
48.14.0201(6b) Dentistry 1993 Other 14,028 - -
48.14.022 Health insur. pool premiums 1987 Individuals 354 - -
48.14.029 International services credit 1998 Economic - - - -
48.32.145 Guarantee fund contributions 1976 Economic 7,533 - -
48.32A.090(3) " " " - -
48.36A.240 Fraternal benefit societies 1947 Nonprofit-O 4,326 - -
 
 
PETROLEUM PRODUCTS TAX (suspended 7/1/1992)
  
82.23A.030(1) Successive uses of petroleum 1989 Tax Base - - - -
82.23A.030(2) Domestic uses of petroleum 1989 Individuals - - - -
82.23A.030(3) Constitutional exemptions 1989 Government - - - -
82.23A.030(4) Prior possession 1989 Tax Base - - - -
82.23A.030(5) Fuel used in processing 1989 Tax Base - - - -
82.23A.030(6) Exported petroleum 1989 Tax Base - - - -
82.23A.030(7) Packaged petroleum products 1989 Tax Base - - - -
82.23A.040(1) Fuel exported in fuel tanks 1989 Tax Base - - - -
82.23A.040(2) Credit for other states' taxes 1989 Commerce - - - -
 
ENHANCED FOOD FISH TAX
 
82.27.010 Tuna, mackerel, jack fish 1995 Economic 46 - -
82.27.020 Differential fish tax rates 1980 Economic 2,938 - -
82.27.030(1) Frozen/packaged imported fish 1980 Tax Base 204 - -
82.27.030(2) Commercially grown fish 1980 Tax Base 246 - -
82.27.030(3) Imported fish 1980 Tax Base 20 - -
82.27.040 Credit, other fish taxes 1980 Tax Base 416 - -
SOFT DRINKS SYRUP TAX
82.64.030(1) Successive possession 1989 Tax Base 18,136 - -
82.64.030(2) Exported soft drinks 1989 Tax Base 2,340 - -
82.64.030(3) Trademarked beverages 1991 Tax Base - - - -
82.64.030(4) Prior possession 1989 Tax Base - - - -
82.64.040 Credit, other states' taxes 1989 Commerce - - - -
REFUSE COLLECTION TAX
82.18.050 Federal government 1986 Government 517 - -
 
 
OIL SPILL TAX
 
82.23B.030 Secondary transportation 1991 Tax Base 400 - -
82.23B.040 Exported petroleum products 1991 Tax Base 6,219 - -
82.23B.045 Credit, nonfuel uses 1991 Tax Base 260 - -
 
RETAIL SALES & USE TAX: EXEMPTIONS
 
Farm Products  
 
82.04.050(3,e) Horticultural services, farmers 1993 Agriculture 10,074 2,170
82.04.050(8) Feed and seed 1935 Agriculture 93,360 20,150
82.04.050(8) Fertilizer and chemical spray 1943 Agriculture 84,930 18,290
82.04.050(8) Pollination agents 1993 Agriculture 36 8
82.04.050(8) Conservation & habitat 1997 Agriculture 57 15
82.04.213 Christmas tree production 1987 Agriculture 1,090 251
82.08.0257 Farm auction sales 1943 Agriculture 430 100
82.12.0258 " " "
82.08.0259 Breeding livestock & cattle 1945 Agriculture 9,941 2,294
82.12.0261 " " "
82.08.0267 Poultry 1961 Agriculture 3,222 743
82.12.0262 "
82.08.0272 Semen 1965 Agriculture 478 110
82.12.0267 "
82.08.02745 Farm-worker housing 1996 Agriculture 1,248 326
82.12.02685 " "
82.08.0277 Pollen 1967 Agriculture 42 10
/font> 82.12.0273 "
82.08.0288 Leased irrigation equipment 1983 Agriculture 11,740 2,700
82.12.0283 " " "
82.08.0294 Fish feed; aquaculture 1985 Agriculture 869 200
82.12.0294 " " "
82.08.0295 Equipment; sale/leaseback 1986 Agriculture - - - -
82.12.0295 " " "
82.08.0296 Livestock feed 1986 Agriculture 170 42
82.12.0296 " "
82.08.0311 Fruit/veg. packing material 1988 Agriculture 376 86
82.12.0311 " " "
 
 
Producer Goods  
 
82.04.050(1d) Ferrosilicon 1986 Economic - - - -
82.04.190(1d) " - - - -
82.08.0255(1) Fuel for aircraft research 1963 Economic - - - -
82.12.0256(1) " " " "
82.08.02565 Manufacturing machinery 1995 Economic 308,490 79,282
82.12.02565 " "
82.08.02566 Prototypes of aircraft parts 1997 Economic 490 126
82.12.02566 " " " "
82.08.02567 Solar/wind generating equip. 1996 Economic - - - -
82.12.02567 " " " "
82.08.02568 Anodes & cathodes 1996 Economic 21,004 4,201
82.12.02568 " " "
82.08.026 Natural/manufactured gas 1989 Tax Base 26,120 (38,311)
82.12.023 " " "
82.14.030(1) " " "
82.08.0274 Form lumber 1965 Economic 953 220
82.12.0268 " "
82.08.0276 Apparel for display 1967 Economic - - - -
82.12.0271 " " "
82.08.0298 Fishing boat fuel 1987 Economic 1,112 289
82.12.0298 " " "
82.08.0315 Film/video production equip. 1995 Economic 1,042 272
82.12.0315 " " "
82.08.810 Air pollution control facilities 1997 Economic * * * *
82.12.810 " " " "
82.08.811 Coal used at thermal plants 1997 Economic * * * *
82.12.811 " " " " "
82.08.820 Warehousing remittance 1997 Economic 5,084 - -
82.12.820 " "
82.12.010(1) Use tax on rental value 1985 Economic 50,578 10,894
82.12.0263 Extracted fuel 1949 Economic 2,463 644
82.12.0265 Bailed property, R&D 1951 Economic 1,188 384
82.12.0272 Items displayed in trade shows 1971 Economic 972 254
82.12.800 Vessels used by manuf./dealers 1997 Economic 195 51
 
Interstate
 
82.08.0254 Constitutionally exempt sales 1935 Commerce 435,777 113,972
82.12.0255 " " "
82.08.0255(2) Special fuel used in commerce 1983 Economic 1,569 411
82.12.0256(2) " " " " "
82.08.0261 Items used in commerce 1935 Economic 343 90
82.08.0262 Interstate transportation equip. 1949 Economic 196,100 51,288
82.08.0263 Interstate commerce vehicles 1949 Economic 17,751 4,542
82.08.0264 Vehicles sold to nonresidents 1935 Economic 60,463 15,814
82.08.0265 Delivery of repaired items 1959 Economic 3,959 1,036
82.08.0266 Boats sold to nonresidents 1959 Economic 7,644 2,000
82.08.02665 " " " " 1993
82.08.0268 Farm equip., nonresidents 1961 Economic 6,319 1,653
82.08.0269 Sales to Alaska & Hawaii 1961 Economic - - - -
82.08.0273 Items sold to nonresidents 1965 Economic 70,942 18,554
82.08.0279 Vehicles rented to nonresidents 1980 Economic 266 70
82.12.0251 Nonresidents' property 1935 Individuals 7,158,733 1,872,284
82.12.0254 Vehicles used in commerce 1937 Commerce 46,058 12,046
82.12.0266 Vehicles acquired in military 1963 Individuals 10,702 2,799
 
Public Activities  
 
82.04.050(7) Federal/local road construction 1943 Government 107,371 26,429
82.04.050(9) Federal government structures 1975 Government 19,786 5,175
82.08.02525 Copies of public records 1996 Government 152 40
82.12.02525 " " " "
82.08.0255(1b) Fuel for urban transit 1980 Government 1,336 349
82.12.0256(3) " " " "
82.08.0256 Public utility property 1935 Government - - - -
82.12.0257 " " "
82.08.02569 Gravitational wave observatory 1996 Government * * * *
82.12.02569 " " "
82.08.0271 Watershed & flood protection 1963 Government - - - -
82.08.0275 Sand/gravel for local roads 1965 Government 2,189 579
82.12.0269 " " " "
82.08.0278 Sales related to annexation 1970 Government - - - -
82.12.0274 " " " "
82.08.0285 Ferry boats 1977 Government 8,223 2,150
82.12.0279 " "
82.08.0287 Ride-sharing vehicles 1980 Other - - - -
82.12.0282 " "
82.08.02875 Parking at football stadium 1997 Government - - - -
82.08.02915 Housing for youth in crisis 1995 Nonprofit-H 199 51
82.12.02915 " " " " "
82.08.0299 Lodging for the homeless 1988 Nonprofit-H 12 10
82.12.02545 Naval aircraft training equip. 1995 Government - - - -
82.12.02595 Donations to nonprofits/govt. 1995 Nonprofit-O 252 66
82.12.0264 Driver-training vehicles 1955 Government 199 52
82.12.0284 Computers given to schools 1983 Government 26 8
 
Other Exemptions
 
82.04.050 Personal/professional services 1935 Services 3,023,450 790,748
82.04.050(2a) Hospital laundry service 1973 Services 215 56
82.04.050(2a) Coin-op. laundries for tenants 1998 Individuals 5,218 1,365
82.04.050(3e) Tree trimming, power lines 1995 Tax Base 5,265 1,379
82.04.062 Precious metals & bullion 1985 Economic 4,485 1,176
82.08.010(1) Trade-ins 1984 Individuals 223,279 59,083
82.08.0251 Casual & isolated sales 1935 Individuals 10,567 2,796
82.08.0253 Newspapers 1935 Individuals 22,683 6,002
82.08.02535 Fund-raising magazines sales 1995 Other 881 230
82.08.02537 Academic transcripts 1996 Individuals 154 41
82.12.0347 " "
82.08.0255(1b) Motor vehicle/special fuel 1935 Individuals 341,900 89,578
82.12.0256(3) " " " "
82.08.02573 Nonprofit fund-raising 1998 Nonprofit-C 694 174
82.08.0258 Red Cross 1945 Nonprofit-H * * * *
82.12.0259 " "
82.08.02581 Landslides; house moving 1999 Individuals 88 22
82.08.02795 Free public hospitals 1993 Other * * * *
82.12.02745 " " "
82.08.02805 Blood banks 1995 Nonprofit-H 458 137
82.12.02747 " "
82.08.02806 Human body parts 1996 Nonprofit-H 834 219
82.12.02748 " " "
82.08.0281 Prescription drugs 1974 Individuals 264,508 69,179
82.12.0275 " "
82.08.0282 Returnable containers 1974 Individuals - - - -
82.12.0276 " "
82.08.0283 Medical devices 1975 Individuals 58,068 15,145
82.12.0277 " "
82.08.0289 Local residential phone service 1983 Individuals 84,433 22,082
82.08.0291 Youth organizations 1981 Nonprofit-C 3,267 753
82.08.0293 Food products 1977 Individuals 1,146,820 299,937
82.12.0293 " "
82.08.0297 Food stamp purchases 1987 Individuals 4,161 1,089
82.12.0297 " " "
82.08.031 Arts & cultural organizations 1981 Nonprofit-A 706 164
82.12.031 " " "
82.08.033 Used mobile homes 1979 Individuals 49,950 13,090
82.12.033 " " "
82.08.036 Core deposits; tire fees 1989 Tax Base - - - -
82.12.038 " " " "
82.08.830 Camps & conference centers 1997 Nonprofit-C 275 68
82.08.832 Gun safes 1998 individuals 95 24
82.12.801 Use of vessels by dealers 1997 Economic 195 51
82.12.802 Valuation of vessels for sale 1997 Economic 195 51
 
 
RETAIL SALES & USE TAX: CREDITS & DEFERRALS
 
36.100.090 Baseball stadium deferral 1995 Economic 4,359 - -
36.102.070 Football stadium deferral 1997 Economic 13,276 3,585
47.46.060 2nd Narrows bridge 1998 Tax Base 1,820 532
82.08.037 Bad debts 1982 Economic 96,830 25,623
82.12.035 Taxes paid to other states 1967 Tax Base 90,193 23,589
82.32.065 Vehicles under warranty 1987 Individuals 262 69
82.34.050(1) Pollution control 1967 Economic 592 - -
82.60 Rural county deferral 1985 Economic 46,625 11,983
82.61 New manufacturers deferral 1985 Economic - - - -
82.63 High technology deferral 1994 Economic 81,807 21,024
82.66.030 Horse racing track deferral 1995 Economic - - - -
 
 
FUEL TAXES
 
82.36.020 Losses sustained in handling 1939 Economic 3,131 - -
82.36.230 Exported & imported fuel 1933 Commerce 1,474,697 - -
82.38.030 " " " - -
82.36.230 Sales to the military 1933 Government 185 - -
82.36.245 Foreign governments 1967 Government 12 - -
82.36.275 Urban transportation systems 1957 Government 6,467 - -
82.38.080 " " " - -
82.36.280(1) Nonhighway uses of fuel 1923 Tax Base 2,886 - -
82.36.285 Transportation; special needs 1983 Nonprofit-H 905 - -
82.36.300 Refunds, exported fuel 1923 Commerce 806,304 - -
82.36.305 Marine uses 1957 Tax Base 756 - -
82.36.370 Lost/destroyed fuel 1923 Economic - - - -
82.38.180 " " " - -
82.38.080 Special fuel tax exemptions 1971 Other 25,450 - -
82.38.082 Logging road construction 1987 Economic 20 - -
82.42.020 Crop dusting 1982 Agriculture 210 - -
82.42.030 Commercial & other aircraft 1967 Economic 66,290 - -
82.42.070 Imported/exported aircraft fuel 1967 Commerce 42,481 - -
82.42.070 Aircraft fuel, federal govt. 1971 Government 19,998 - -
 
 
CIGARETTE/TOBACCO PRODUCTS TAXES
 
82.24.260(1,c) Indian tribal organizations 1970 Government 10,180 516
82.24.290 U.S. military 1940 Government 48,800 2,470
82.26.040 U.S. military 1940 Government 2,824 124
 
 
PARIMUTUEL TAX /tr>
 
67.16.105 Differential tax rates 1979 Economic 194 - -
 
 
ALCOHOLIC BEVERAGES TAXES
 
66.20.010(7) Military sales 1933 Government 7,100 - -
66.24.290(3b) Microbrewers, 1st 60,000 bar. 1993 Economic 2,406 - -
 
 
REAL ESTATE EXCISE TAX
 
82.45.010 All REET exemptions 1951 Tax Base 275,340 110,140
82.45.190 2nd Narrows bridge 1998 Tax Base - - - -