Tax exemptions 2020

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

NOTE: The description for RCW 82.04.765 - Architectural paint assessment was updated in June 2021 to correct a wording error. This change has no impact on the analysis, revenue impacts, charts or summary of findings provided in the study.

Research and Fiscal Analysis Division:
Kathy Oline, Assistant Director

Summary listing of all exemptions

PDF | Excel | Interactive Data Graphic

Exemption study by chapter

Title page and table of contents

1 - Introduction and Summary of Findings
2 - Business & Occupation Tax
3 - Brokered Natural Gas
4 - Cigarette and Tobacco Products Tax
5 - Enhanced Food Fish
6 - Estate Tax
7 - Fuel Tax
8 - Hazardous Substance Tax
9 - In-Lieu Excise Tax
10 - Insurance Premium Tax
11 - Leasehold Excise Tax
12 - Liquor Tax

13 - Litter Tax
14 - Oil Spill Tax
15 - Parimutuel Tax
16 - Petroleum Products
17 - Property Tax
18 - Public Utility Tax
19 - Real Estate Excise Tax
20 - Retail Sales and Use Tax
21 - Soft Drinks Syrup Tax
22 - Solid Waste Collection
23 - Timber Excise Tax
24 - Vehicle Excise Taxes

Contributors to this report

Analysts
Diana Brown, Sara Del Moral, Erikka Ferrara, Van Huynh, Beth Leech, Marianne McIntosh, Tyler McLeod, Mark Studer, Diana Tibbetts, Valerie Torres, Erin Valz, Deb Williams, Frank Wilson, and Anna Yamada

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.