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Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.
Tax exemptions 2024
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
Summary listing of all exemptions
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 - Capital Gains Tax
5 - Cigarette and Tobacco Products Tax
6 - Enhanced Food Fish
7 - Estate Tax
8 - Fuel Tax
9 - Hazardous Substance 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
Amy Afdem, Steve Cleverdon, Taylor Culp, Sara Del Moral, Erikka Ferrara, Dustin Gleaves, Melissa Howes, Van Huynh, Kari Kenall, Beth Leech, Marianne McIntosh, Tyler McLeod, Alex Merk-Dyes, Eric Skiff, Mark Studer, Diana Tibbetts, Erin Valz, Frank Wilson, and Anna Yamada
Other contributors
Valerie Torres, Tammy Welch, Keri Boyer, and Legislation and Policy and Interpretations and Technical Advice staff
Special thanks go to Marianne McIntosh for coordination and editing of this report.