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

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Transmittal letter

Contents

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

Discussion of each exemption:

Property Tax

• NOTE CONCERNING PROPERTY TAX EXEMPTION IMPACTS
• Exemptions for Public Property
• Exemptions for Nonprofit Organizations
• Exemptions for Private Property
• Exemptions for Personal Property
• Alternative Valuation and Deferral

Excise Taxes In Lieu Of Property Tax

• PUD Privilege Tax
• Leasehold Excise Tax
• Motor Vehicle Excise Tax
• Other Vehicle Taxes
• Timber Excise Tax

Business and Occupation Tax

• Exemptions for Public Activities
• Exemptions for Business Activities
• Exemptions for Nonprofit Organizations
• Deductions
• Differential Tax Rates
• Tax Credits

Other Business Taxes

• Public Utility Tax
• Insurance Premiums Tax
• Parimutuel Tax
• Refuse Collections Tax
• Litter Tax
• Petroleum Products Tax
• Oil Spill Tax
• Enhanced Food Fish Tax
• Soft Drinks Syrup Tax

Retail Sales and Use Tax

• Exemptions for Farm Products
• Exemptions for Producer Goods
• Exemptions for Interstate Sales
• Exemptions for Public Activities
• Exemptions for Health-Related Purchases
• Other Exemptions
• Deferrals and Credits

Other Sales Taxes

• Cigarette/Tobacco Products Taxes
• Fuel Taxes
• All Other Taxes

Appendices

• I - Authorizing Statute for Exemption Study
• II - Methodology and Interpretation of Data

Detailed summary of exemptions

PDF | XLS

Notes on Summary Listing - Description of Contents and Categories

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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 Potential Amount of State/Local Revenue If Exemptions Were to be Repealed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