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 | - - | |
| 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 | - - | - - | |