Reference
Exemptions & Deductions Library
Every Washington tax preference in one place — exemptions, deductions, credits, and preferential rates from the 2024 DOR Tax Exemption Study, with RCW citations and flags for statute areas 2025–26 legislation may affect.
Reference data, not advice. For whether a preference applies to your facts, ask Delphi, run a company scan with Scout, or, once signed in, analyze your transactions in the Tax Refund Engine.
This catalog reflects the 2024 DOR Tax Exemption Study — a pre-2025 snapshot. 2025–26 legislation (ESSB 5814, SSB 6113, and others) may have changed some preferences. Verify current law before relying on any entry.
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- Insurance guarantee association
RCW 48.32.130 · B&O Tax · enacted 1971
Exemption - Tow truck operator vehicle sales
RCW 82.04.040(1)(b) · B&O Tax · enacted 2019
Exclusion - Senior living community meals
RCW 82.04.040(1)(c) · B&O Tax · enacted 2023
Exemption - Precious metals and bullion
RCW 82.04.062 · B&O Tax · enacted 1985
Exclusion - Aluminum master alloy producers
RCW 82.04.110(2)(b) · B&O Tax · enacted 1997
Exclusion - Hay cubing
RCW 82.04.120(2)(a) · B&O Tax · enacted 1997
Exclusion - Seed conditioning
RCW 82.04.120(2)(a) · B&O Tax · enacted 1987
Exclusion - Seafood processing
RCW 82.04.120(2)(b) · B&O Tax · enacted 1975
Exclusion - Packing agricultural products
RCW 82.04.120(2)(d) · B&O Tax · enacted 1999
Exclusion - Computer software and digital goods
RCW 82.04.120(2)(e,f) · B&O Tax · enacted 2003
Exclusion - Semiconductor materials manufacturing after $1 billion investment
RCW 82.04.240(2) · B&O Tax · enacted 2003
Preferential Rate - Fish cleaning
RCW 82.04.2403 · B&O Tax · enacted 1994
Exclusion - Semiconductor materials manufacturing - preferential rate
RCW 82.04.2404 · B&O Tax · enacted 2006
Preferential Rate - Certified aircraft repair firms
RCW 82.04.250(3) · B&O Tax · enacted 2003
Preferential Rate - Shared real estate commissions
RCW 82.04.255 · B&O Tax · enacted 1970
Preferential Rate - Flour and oil manufacturing
RCW 82.04.260(1)(a) · B&O Tax · enacted 1949
Preferential Rate - Seafood products manufacturing
RCW 82.04.260(1)(b) · B&O Tax · enacted 2012
Preferential Rate - Dairy products manufacturing
RCW 82.04.260(1)(c) · B&O Tax · enacted 2012
Preferential Rate - Fruit and vegetable manufacturing
RCW 82.04.260(1)(d) · B&O Tax · enacted 2012
Preferential Rate - Wood biomass fuel manufacturing
RCW 82.04.260(1)(e) · B&O Tax · enacted 2003
Preferential Rate - Dried pea processors
RCW 82.04.260(2) · B&O Tax · enacted 1967
Preferential Rate - Nonprofit research and development
RCW 82.04.260(3) · B&O Tax · enacted 1965
Preferential Rate - Meat processors
RCW 82.04.260(4) · B&O Tax · enacted 1967
Preferential Rate - Travel agents and tour operators
RCW 82.04.260(5) · B&O Tax · enacted 1975
Preferential Rate - International charter and freight brokers
RCW 82.04.260(6) · B&O Tax · enacted 1979
Preferential Rate - Stevedoring
RCW 82.04.260(7) · B&O Tax · enacted 1979
Preferential Rate - Insurance producers, title insurance agents, and surplus line brokers
RCW 82.04.260(9) · B&O Tax · enacted 1983
Preferential Rate - Commercial airplane manufacturing
RCW 82.04.260(11) · B&O Tax · enacted 2003
Preferential Rate - Timber and wood products extracting or manufacturing
RCW 82.04.260(12) · B&O Tax · enacted 2006
Preferential Rate - Canned salmon services
RCW 82.04.260(13) · B&O Tax · enacted 2006
Preferential Rate - Radioactive waste cleanup
RCW 82.04.263 · B&O Tax · enacted 2009
Preferential Rate - Prescription drug resellers
RCW 82.04.272 · B&O Tax · enacted 1998
Preferential Rate - Rental of real estate
RCW 82.04.280 · B&O Tax · enacted 1935
Exclusion - Radio and TV broadcasting
RCW 82.04.280(1)(f) · B&O Tax · enacted 1967
Deduction - Alternative jet fuel
RCW 82.04.287 · B&O Tax · enacted 2023
Preferential Rate - International investment management services
RCW 82.04.290(1) · B&O Tax · enacted 1995
Preferential Rate - Aerospace product development
RCW 82.04.290(3) · B&O Tax · enacted 2008
Preferential Rate - Child care
RCW 82.04.2905 · B&O Tax · enacted 1998
Preferential Rate - Chemical dependency treatment
RCW 82.04.2906 · B&O Tax · enacted 2003
Preferential Rate - Assisted living facilities
RCW 82.04.2908 · B&O Tax · enacted 2004
Preferential Rate - Aluminum manufacturing and wholesaling
RCW 82.04.2909 · B&O Tax · enacted 2004
Preferential Rate - Solar energy and silicon product manufacturers
RCW 82.04.294 · B&O Tax · enacted 2005
Preferential Rate - Grocery distribution co-ops
RCW 82.04.298(2) · B&O Tax · enacted 2001
Deduction - Hospitals exempt from workforce education surcharges
RCW 82.04.299(2)(a)(i) · B&O Tax · enacted 2019
Exemption - Provider clinics exempt from workforce education surcharges
RCW 82.04.299(2)(a)(ii) · B&O Tax · enacted 2022
Exemption - University-managed hospital in King County
RCW 82.04.301 · B&O Tax · enacted 2019
Exemption - Electricity sales for resale
RCW 82.04.310(2) · B&O Tax · enacted 2000
Exemption - Natural gas surplus sales
RCW 82.04.310(3) · B&O Tax · enacted 2007
Exemption - Bonneville Power Administration funding
RCW 82.04.310(4) · B&O Tax · enacted 2021
Exemption - Tobacco Settlement Authority
RCW 82.04.311 · B&O Tax · enacted 2002
Exemption
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