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Impact of Proposal on Tax Rankings
Findings of the Study
Advisory Committee
3. Importance of Warehousing and Distribution in Washington
Definition of Warehousing for the Study
4. Factors That Influence Business Location
The Importance of Taxes
5. Overview of Major Taxes on Washington Warehouse Operators
Taxes on Business Investment
Taxes on Business Operations
6. Comparative Analysis of Warehouse and Distribution Tax Burdens
Creating the Warehouse Profiles
State Tax Information
Tax Impacts
7. Tax Alternatives Considered by the Committee
Reviewing the Tax Burden Rankings
Final Proposal - Rankings and Fiscal Impacts
8. Long-run Effect on State Revenues
The Committee Proposal
Comparison of Warehousing and Manufacturing
Assumptions and the Range of Results
Different Assumptions for Manufacturing and Warehousing
Equity Issues and Summary
(See Volume One, Chapter 6 for methodology and analysis of results)
Recommendations of the Advisory Committee
Substitute House Bill 2708
Warehousing and Distribution Industry
Basic Types of Locational Studies
Level of Taxes on Business
Description of Hypothetical Firms
Objectives of the Committee
Economic Impacts and Return on State Investment
Volume One: Appendices
Appendix A Authorizing Statute for the Study
Appendix B Tax Burdens and State Rankings for Hypothetical
Warehousing Firms in Eight States
Appendix C Selected Business Location Studies
Appendix D Survey of Competitor States: Taxation of Warehouses
Appendix E State Profiles of Taxes on Warehouse Operations
Appendix F Ranking of Current Washington Tax Burden by Tax Type
Appendix G Calculating Economic Impacts
Appendix H Other Alternatives for Wholesaling
Volume Two:
Calculated Tax Liabilities For
Hypothetical Warehouse and Distribution Firms
WAREHOUSE AND DISTRIBUTION STUDY
Volume Two
Calculated Tax Liabilities for
Hypothetical Warehouse
and Distribution Firms
A Authorizing Statute for the Study
B Tax Burdens and State Rankings for Hypothetical
Warehousing Firms in Eight States
C Selected Business Location Studies
D Survey of Competitor States: Taxation of Warehouses
E State Profiles of Taxes on Warehouse Operations
F Ranking of Current Washington Tax Burden by Tax Type
G Calculating Economic Impacts
H Other Alternatives for Wholesaling