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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 50.45KB)
- Entire report (PDF 15.32MB)
- Introduction and summary of findings (PDF 278.92KB)
Summary listing of all exemptions
Exemption study by chapter
Title page and table of contents (PDF 97.47KB)
- 1 - Introduction and Summary of Findings (PDF 278.92KB)
2 - Business & Occupation Tax (PDF 2.83MB)
3 - Brokered Natural Gas (PDF 319.17KB)
4 - Cigarette and Tobacco Products Tax (PDF 287.04KB)
5 - Enhanced Food Fish (PDF 243.04KB)
6 - Estate Tax (PDF 961.55KB)
7 - Fuel Tax (PDF 514.13KB)
8 - Hazardous Substance Tax (PDF 391.83KB)
9 - In-Lieu Excise Tax (PDF 384.42KB)
10 - Insurance Premium Tax (PDF 325.83KB)
11 - Leasehold Excise Tax (PDF 600.63KB)
12 - Liquor Tax (PDF 171.10KB)
- 13 - Litter Tax (PDF 304.53KB)
14 - Oil Spill Tax (PDF 240.16KB)
15 - Parimutuel Tax (PDF 283.62KB)
16 - Petroleum Products (PDF 405.29KB)
17 - Property Tax (PDF 2.37MB)
18 - Public Utility Tax (PDF 792.48KB)
19 - Real Estate Excise Tax (PDF 489.81KB)
20 - Retail Sales and Use Tax (PDF 3.60MB)
21 - Soft Drinks Syrup Tax (PDF 385.89KB)
22 - Solid Waste Collection (PDF 321.05KB)
23 - Timber Excise Tax (PDF 344.67KB)
24 - Vehicle Excise Taxes (PDF 447.43KB)
Appendices
A - Authorizing Statute for Exemption Study (PDF 95.68KB)
B - Detailed List (PDF 531.96KB)
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.