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

Contents

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

Appendices

Detailed summary of exemptions

PDF | XLS

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 Potential Amount of State/Local Revenue If Exemptions Were to be Repealed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

Analysts

  • 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