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Tax Exemptions - 2004

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


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

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



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Revenue If Exemptions Were to be Repealed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