2004 Tax exemption study

A Study of Tax Exemptions, Exclusions, Deductions, Deferrals, Differential Rates and Credits for Major Washington State and Local Taxes

Research Division:
Mary Welsh, Assistant Director

Study coordinated and edited by:
Don Taylor, Revenue Analysis Manager

Research and analysis by Staff of the Research Division

Transmittal letter


Introduction and summary of findings
Index - Summary of exemptions (Try this first)
Summary of exemptions (pdf)

Discussion of each exemption:

Property Tax

Excise Taxes In Lieu Of Property Tax

Business and Occupation Tax

Other Business Taxes

Retail Sales and Use Tax

Other Sales Taxes


Detailed summary of exemptions


Notes on Summary Listing - Description of Contents and Categories

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 and Revenues

Chart 2
Comparison Between Exemptions and Revenues

Table 3
Tax Exemptions by Category

Table 4
Tax Exemptions by Year of Enactment

Chart 3
Total Number and Value of Tax Exemptions by Year of Enactment

Table 5
Would Revenue Be Realized? Potential Amount of State/Local Revenue If Exemptions Were to be Repealed

Contributors to this report


  • Byron Angel
  • Lorrie Brown
  • Kim Davis
  • Donald Gutmann
  • Van Huynh
  • Skeets Johnson
  • Margaret Knudson
  • Scott Maddox
  • Lara Malpass
  • Fanny Nyaribo-Roberts
  • Ray Philen
  • Laurence Reeves
  • Julianne Sanford
  • Stephen Smith
  • Diana Tibbetts

    Other contributors

  • Julie Hoke
  • Diane Mielke
  • Staff of the Legislation and Policy Division