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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
- Transmittal memo (PDF)
- Entire report (PDF)
- Introduction and summary of findings (PDF)
Summary listing of all exemptions
Exemption study by chapter
Title page and table of contents (PDF)
- 1 - Introduction and Summary of Findings (PDF)
2 - Business & Occupation Tax (PDF)
3 - Brokered Natural Gas (PDF)
4 - Cigarette and Tobacco Products Tax (PDF)
5 - Enhanced Food Fish (PDF)
6 - Estate Tax (PDF)
7 - Fuel Tax (PDF)
8 - Hazardous Substance Tax (PDF)
9 - In-Lieu Excise Tax (PDF)
10 - Insurance Premium Tax (PDF)
11 - Leasehold Excise Tax (PDF)
12 - Liquor Tax (PDF)
- 13 - Litter Tax (PDF)
14 - Oil Spill Tax (PDF)
15 - Parimutuel Tax (PDF)
16 - Petroleum Products (PDF)
17 - Property Tax (PDF)
18 - Public Utility Tax (PDF)
19 - Real Estate Excise Tax (PDF)
20 - Retail Sales and Use Tax (PDF)
21 - Soft Drinks Syrup Tax (PDF)
22 - Solid Waste Collection (PDF)
23 - Timber Excise Tax (PDF)
24 - Vehicle Excise Taxes (PDF)
Appendices
A - Authorizing Statute for Exemption Study (PDF)
B - Detailed List (PDF)
Contributors to this report
Analysts
Diana Brown, Beth Leech, Diana Tibbetts, Rebecca Chen, Marianne McIntosh, Valerie Torres, Steve Cleverdon, Shane Morgan, Erin Valz, Van Huynh, Gerry Sayler, Frank Wilson, Rachel Knutson, Steve Smith
Other contributors
Don Gutmann, Julie Hoke, Keri Boyer, Staff of Legislation and Policy, Staff of Interpretations and Technical Advice
Special thanks go to Kim Davis for coordination and editing of this report.