Reference
Exemptions & Deductions A–Z
All 786 Washington tax preferences from the 2024 DOR Tax Exemption Study, listed by name. Use the library to search and filter.
Reference data, not advice. 2025–26 legislation may have changed some entries; verify current law before relying on one. Search the library.
A60
- Academic transcripts E1085-1 · Exemption
- Academic transcripts E1578-1 · Exemption
- Accommodation sales E1097-1 · Exemption
- Accommodation sales of automobiles E1096-1 · Exemption
- Accountable communities of health E1149-1 · Deduction
- Active duty military penalty waiver E1196-1 · Waiver
- Adaptive veteran housing E1570-1 · Exemption
- ADU units for low income households E1796-1 · Exemption
- Adult family homes E1058-1 · Exemption
- Aerospace FAR Repair Stations E1590-1 · Exemption
- Aerospace pre-production expenditures E1160-1 · Credit
- Aerospace product development E1036-1 · Preferential Rate
- Agricultural crop protection products E1271-1 · Exemption
- Agricultural fairs E1066-1 · Exemption
- Agricultural producers E1059-1 · Exemption
- Agricultural products E1324-1 · Exemption
- Agricultural products E1430-1 · Exemption
- Air pollution control facilities E1433-1 · Exemption
- Air pollution control facilities E1659-1 · Exemption
- Aircraft testing or crew training E1780-1 · Exemption
- Aircraft facilities, port property E1448-1 · Exemption
- Aircraft fuel sold to federal government E1260-1 · Exemption
- Aircraft held for sale E1781-1 · Exemption
- Aircraft part prototypes E1589-1 · Exemption
- Aircraft registered in a foreign country E1777-1 · Exemption
- Aircraft testing or crew training E1265-1 · Exemption
- Airplane pre-production computer expenditures E1690-1 · Exemption
- Airports owned by cities in other states E1416-1 · Exemption
- Alternative fuel commercial vehicle infrastructure credit E1170-1 · Credit
- Alternative fuel commercial vehicle infrastructure credit E1474-1 · Credit
- Alternative fuel commercial vehicle tax credit E1169-1 · Credit
- Alternative fuel commercial vehicle tax credit E1473-1 · Credit
- Alternative fuel vehicles E1713-1 · Exemption
- Alternative jet fuel E1790-1 · Preferential Rate
- Alumina and natural gas E1270-1 · Exemption
- Aluminum manufacturing and wholesaling E1040-1 · Preferential Rate
- Aluminum master alloy producers E1004-1 · Exclusion
- Aluminum production anodes and cathodes E1591-1 · Exemption
- Aluminum smelter credit for property taxes paid E1164-1 · Credit
- Aluminum smelter purchases E1655-1 · Exemption
- Aluminum smelter purchases of electricity or natural gas E1165-1 · Credit
- Aluminum smelter purchases of natural gas E1205-1 · Exemption
- Aluminum smelter purchases of power E1476-1 · Credit
- Amateur radio repeaters E1319-1 · Exemption
- Amounts the state is prohibited from taxing E1219-1 · Deduction
- Anaerobic digesters E1316-1 · Exemption
- Anaerobic digesters E1445-1 · Exemption
- Anaerobic digesters for dairies E1675-1 · Exemption
- Annexation sales E1614-1 · Exemption
- Aquaculture feed E1631-1 · Exemption
- Architectural paint assessment E1191-1 · Exemption
- Artistic and cultural organizations E1636-1 · Exemption
- Arts organizations - income from business activities E1139-1 · Deduction
- Assets held in certain retirement accounts E1211-1 · Exemption
- Assets subject to condemnation, or sold or exchanged under imminent threat of condemnation E1212-1 · Exemption
- Assets used in a trade or business to the extent those assets are depreciable E1214-1 · Exemption
- Assignment of property through divorce E1508-1 · Exemption
- Assisted living facilities E1039-1 · Preferential Rate
- Audio or video programming by broadcasters E1571-1 · Exemption
- Automotive adaptive equipment E1671-1 · Exemption
B18
- Bad debts E1123-1 · Deduction
- Bad debts E1487-1 · Deduction
- Bad debts E1646-1 · Credit
- Bailed tangible personal property for research and development E1726-1 · Exemption
- Baseball stadium deferral E1529-1 · Deferral
- Battery powered electric vessels E1698-1 · Exemption
- Bee pollination services by apiarists E1060-1 · Exemption
- Billing discounts provided to low-income households - credit E1475-1 · Credit
- Biogas from a landfill processing equipment E1674-1 · Exemption
- Boats sold to nonresidents E1603-1 · Exemption
- Boats sold to nonresidents - in-state use permit E1651-1 · Exemption
- Boats under 16 feet E1784-1 · Exemption
- Bonneville Power Administration funding E1048-1 · Exemption
- Bottled water - prescription use E1702-1 · Exemption
- Bottled water - primary water source unsafe E1703-1 · Exemption
- Boxing and wrestling matches E1071-1 · Exemption
- Breeding livestock, cattle, and milk cows E1596-1 · Exemption
- Business inventories E1431-1 · Exemption
C91
- Camps for disabled persons E1298-1 · Exemption
- Cannabis and low THC products produced and used by cooperative members E1711-1 · Exemption
- Cannabis grown or cannabis products manufactured by a cooperative E1190-1 · Exemption
- Cannabis with low THC-high CBD ratio E1709-1 · Exemption
- Cannabis, tribal contracts E1706-1 · Exemption
- Canned salmon services E1022-1 · Preferential Rate
- Capital gains paid E1171-1 · Credit
- Carbon credits E1194-1 · Exemption
- Carbonated beverage syrup exported E1760-1 · Exemption
- Carbonated beverage syrup previously taxed E1759-1 · Exemption
- Carbonated beverage syrup purchased before 6/1/91 E1762-1 · Exemption
- Cargo containers E1413-1 · Exemption
- Cash discounts E1122-1 · Deduction
- Cash discounts E1486-1 · Deduction
- Cash discounts E1566-1 · Exclusion
- Casual sales E1573-1 · Exemption
- Caterers E1327-1 · Exemption
- Cemeteries E1375-1 · Exemption
- Certain livestock related to farming or ranching E1213-1 · Exemption
- Certified aircraft repair firms E1013-1 · Preferential Rate
- Charitable donation deduction E1221-1 · Deduction
- Chemical dependency treatment E1038-1 · Preferential Rate
- Chicken bedding materials E1677-1 · Exemption
- Child care E1037-1 · Preferential Rate
- Child care resources and referral E1070-1 · Exemption
- Child welfare services E1113-1 · Deduction
- Christmas tree producers E1061-1 · Exemption
- Christmas tree production E1564-1 · Exclusion
- Christmas trees and cottonwoods E1772-1 · Exemption
- Church administrative offices E1385-1 · Exemption
- Church child care E1069-1 · Exemption
- Cigarette allotment for Tribes E1225-1 · Exclusion
- Cigarette stamping E1176-1 · Exemption
- Cigarettes covered by tribal contracts E1226-1 · Exclusion
- Cigarettes for military personnel E1224-1 · Exclusion
- Cigarettes, tribal contracts E1639-1 · Exemption
- Cities and towns E1360-1 · Exemption
- Clark County amphitheater E1303-1 · Exemption
- Clean technology manufacturing tax deferral E1750-1 · Deferral
- Coal for thermal generating plants E1660-1 · Exemption
- Cogeneration facilities and renewable resources E1494-1 · Deduction
- Commercial air operations E1261-1 · Exemption
- Commercial aircraft E1779-1 · Exemption
- Commercial aircraft loan interest and fees E1146-1 · Deduction
- Commercial airplane facilities on port district property E1691-1 · Exemption
- Commercial airplane manufacturing E1020-1 · Preferential Rate
- Commercial airplane manufacturing - credit for taxes paid E1161-1 · Credit
- Commercial airplane parts E1180-1 · Exemption
- Commercial area revitalization contributions (main street program) E1200-1 · Credit
- Commercial area revitalization contributions (main street program) E1502-1 · Credit
- Commercial fertilizer, agricultural crop protection products, and seed E1181-1 · Exemption
- Commercial fishing boat fuel E1634-1 · Exemption
- Commercial fishing privileges E1216-1 · Exemption
- Commercial office space development E1740-1 · Remittance
- Commercial vessels E1410-1 · Exemption
- Commercially grown fish & shellfish E1235-1 · Preferential Rate
- Community centers, nonprofits E1361-1 · Exemption
- Community solar incentive payments E1758-1 · Credit
- Commute trip reduction credit E1199-1 · Credit
- Commute trip reduction credit E1501-1 · Credit
- Commuter air carriers paying excise tax E1417-1 · Exemption
- Competitive telephone service E1535-1 · Exclusion
- Complex needs mobility enhancing equipment E1800-1 · Exemption
- Comprehensive cancer centers E1104-1 · Exemption
- Comprehensive cancer centers E1658-1 · Exemption
- Computer equipment for printers and publishers E1656-1 · Exemption
- Computer software and digital goods E1009-1 · Exclusion
- Computers donated to schools E1729-1 · Exemption
- Condemnation proceedings E1510-1 · Exemption
- Conditioned seed wholesaling E1062-1 · Exemption
- Condominium homeowner maintenance fees E1136-1 · Deduction
- Conifer seedlings exported E1667-1 · Exemption
- Conservation futures on agricultural land E1434-1 · Exemption
- Constitutional deductions E1125-1 · Deduction
- Constitutional exemptions E1488-1 · Deduction
- Constitutional or Federal prohibition on hazardous substance E1272-1 · Exemption
- Constitutional or Federal prohibition on petroleum E1337-1 · Exemption
- Constitutional or Federal prohibition on tobacco products E1229-1 · Exclusion
- Constitutional or Federal prohibition on vapor products E1227-1 · Exclusion
- Constitutionally exempt sales E1579-1 · Exemption
- Contributions and donations E1117-1 · Deduction
- Core deposits & tire fees E1645-1 · Exemption
- County government E1362-1 · Exemption
- Credit unions - federal chartered E1086-1 · Exemption
- Credit unions - state chartered E1087-1 · Exemption
- Credit unions - state chartered conversion E1735-1 · Exemption
- Crop dusting E1266-1 · Refund
- Crude oil excluded E1333-1 · Exclusion
- Custom computer software E1442-1 · Exemption
- Custom computer software E1548-1 · Exclusion
- Custom farm and farm management services E1201-1 · Exemption
D44
- Dairy products manufacturing E1017-1 · Preferential Rate
- Dairy products manufacturing or wholesaling E1107-1 · Exemption
- Data center equipment and infrastructure E1694-1 · Exemption
- Deduction of one-half of fish tax E1232-1 · Deduction
- Deferral for direct service industries (DSIs) E1208-1 · Deferral
- Delinquency penalty and interest waivers E1459-1 · Waiver
- Dentistry prepayments E1281-1 · Exemption
- Designated forest land removal due to natural disaster E1352-1 · Individuals
- Destroyed property E1461-1 · Special Valuation or Deferral
- Dietary supplements E1678-1 · Exemption
- Differential parimutuel tax rates E1332-1 · Preferential Rate
- Digital automated service - advertising services E1561-1 · Exemption
- Digital automated service - data processing E1563-1 · Exemption
- Digital automated service - dispensing cash or items from a machine E1552-1 · Exemption
- Digital automated service - Internet and Internet access E1557-1 · Exemption
- Digital automated service - live presentations E1558-1 · Exemption
- Digital automated service - loaning or transferring money, or transferring financial instruments E1551-1 · Exemption
- Digital automated service - online education E1554-1 · Exemption
- Digital automated service - online marketplace activites and services E1560-1 · Exemption
- Digital automated service - parimutuel wagering and handicapping contests E1555-1 · Exemption
- Digital automated service - payment processing services E1553-1 · Exemption
- Digital automated service - primarily human effort E1550-1 · Exemption
- Digital automated service - storage, hosting and backup E1562-1 · Exemption
- Digital automated service - telecomunications and supporting services E1556-1 · Exemption
- Digital automated service - travel agent services E1559-1 · Exemption
- Digital codes E1572-1 · Exemption
- Digital goods and services for business purposes E1755-1 · Exemption
- Digital goods and services for multiple points of use E1756-1 · Exemption
- Digital goods created for business needs and not for sale E1718-1 · Exemption
- Digital goods created for internal audience E1717-1 · Exemption
- Digital goods or automated services for the public E1754-1 · Exemption
- Digital goods used by students E1715-1 · Exemption
- Digital goods used noncommercially E1716-1 · Exemption
- Digital products or codes obtained for free by end user E1719-1 · Exemption
- Direct mail delivery charges E1111-1 · Deduction
- Direct mail delivery charges E1657-1 · Exemption
- Display items for trade shows E1728-1 · Exemption
- Dispute Resolution Services E1147-1 · Deduction
- Domestic uses of hazardous substance E1268-1 · Exemption
- Domestic uses of petroleum E1336-1 · Exemption
- Donations to nonprofits and government E1723-1 · Exemption
- Dried pea processors E1024-1 · Preferential Rate
- Driver training vehicles E1725-1 · Exemption
- Drug delivery systems E1679-1 · Exemption
E26
- Easements for removing products E1286-1 · Exclusion
- Electric power exported or resold E1480-1 · Deduction
- Electric power sold in rural areas E1493-1 · Deduction
- Electric vehicle battery charging stations E1662-1 · Exemption
- Electric vehicle infrastructure E1293-1 · Exemption
- Electricity and steam E1682-1 · Exemption
- Electricity or gas sold to silicon smelters E1174-1 · Credit
- Electricity or gas sold to silicon smelters E1498-1 · Credit
- Electricity sales for resale E1046-1 · Exemption
- Electricity sold to direct service industry (DSI) E1472-1 · Credit
- Electricity sold to electrolyte processors E1468-1 · Exemption
- Emergency air transportation E1262-1 · Exemption
- Emergency medical aircraft E1783-1 · Exemption
- Emergency proclamation government assistance E1499-1 · Exemption
- Employee ownership E1787-1 · Credit
- Endowment funds E1121-1 · Deduction
- Entities using property for low income housing E1524-1 · Exemption
- Enviornmental management of used batteries E1788-1 · Exemption
- Environmental handling charges E1187-1 · Exemption
- Estate tax threshold E1237-1 · Exclusion
- Excluded vehicles E1775-1 · Exclusion
- Exported fuel refunds E1252-1 · Refund
- Exported petroleum products E1329-1 · Credit
- Exported petroleum products E1340-1 · Exemption
- Extended warranties E1536-1 · Exclusion
- Extracted fuel E1724-1 · Exemption
F63
- Facilities owned by state parks located at historical sites E1308-1 · Exemption
- Facilities owned or used by schools, colleges, or universities providing housing to students E1305-1 · Exemption
- Family-Owned Business Interest E1240-1 · Deduction
- Farm auction sales E1593-1 · Exemption
- Farm equipment sold to nonresidents E1605-1 · Exemption
- Farm lands, current use E1356-1 · Special Valuation or Deferral
- Farm machinery (state levy) E1444-1 · Exemption
- Farm machinery replacement parts and repair E1668-1 · Exemption
- Farm products shipped to ports E1479-1 · Deduction
- Farm property E1238-1 · Deduction
- Farm-worker housing E1611-1 · Exemption
- Federal government E1363-1 · Exemption
- Federal instrumentalities furnishing aid and relief E1081-1 · Exemption
- Federal instrumentalities furnishing aid and relief E1382-1 · Exemption
- Federal instrumentalities furnishing aid and relief E1595-1 · Exemption
- Federal small business innovation grants E1100-1 · Exemption
- Federal small business technology transfer grants E1101-1 · Exemption
- Feed and seed E1538-1 · Exclusion
- Feminine hygiene products E1652-1 · Exemption
- Ferrosilicon E1534-1 · Exclusion
- Ferry boat construction and repair E1624-1 · Exemption
- Fertilizer and chemical sprays E1539-1 · Exclusion
- Film and video production equipment or services E1638-1 · Exemption
- Financial institution affiliate income E1184-1 · Exemption
- Financial institution investment conduit or securitization entity income E1185-1 · Exemption
- Fire companies E1406-1 · Exemption
- Fire districts E1364-1 · Exemption
- Fish cleaning E1011-1 · Exclusion
- Fish tax differential rates E1233-1 · Preferential Rate
- Flour and oil manufacturing E1015-1 · Preferential Rate
- Food and beverages consumed on-site E1326-1 · Exemption
- Food and food ingredients E1630-1 · Exemption
- Food stamp purchases E1633-1 · Exemption
- Football stadium and exhibition center parking E1626-1 · Exemption
- Football stadium deferral E1530-1 · Deferral
- Foreclosure relocation assistance E1525-1 · Exclusion
- Foreclosure; deeds in lieu of foreclosure E1512-1 · Exemption
- Foreign consulates E1365-1 · Exemption
- Forest land compensating tax E1351-1 · Special Valuation or Deferral
- Forest land special assessments E1353-1 · Exemption
- Forest land, statutory values E1350-1 · Special Valuation or Deferral
- Forfeiture of interest in sale of real property E1506-1 · Exemption
- Form lumber E1610-1 · Exemption
- Fraternal benefit societies E1284-1 · Exemption
- Fraternal insurance E1080-1 · Exemption
- Free public hospitals E1617-1 · Exemption
- Fruit and vegetable manufacturing E1018-1 · Preferential Rate
- Fruit and vegetable manufacturing or processing E1105-1 · Exemption
- Fuel delivered into certified bulk storage tanks E1264-1 · Exemption
- Fuel exported in fuel tanks E1273-1 · Credit
- Fuel for state or county ferries E1582-1 · Exemption
- Fuel for transporting persons with special needs E1581-1 · Exemption
- Fuel for urban transit or passenger-only ferries E1580-1 · Exemption
- Fuel previously taxed E1242-1 · Exemption
- Fuel previously taxed E1258-1 · Exemption
- Fuel sold to foreign governments E1249-1 · Exemption
- Fuel sold to licensed distributors E1263-1 · Exemption
- Fuel sold to the military E1248-1 · Exemption
- Fuel used in commercial vessels E1141-1 · Deduction
- Fuel used on farms E1669-1 · Exemption
- Fuel used to process petroleum products E1339-1 · Exemption
- Fund-raising sales of magazines E1577-1 · Exemption
- Funeral home reimbursement E1134-1 · Deduction
G16
- Gas used to heat chicken houses E1676-1 · Exemption
- General aviation E1344-1 · Exemption
- Goods in transit E1425-1 · Exemption
- Goodwill received from the sale of a franchised auto dealership E1217-1 · Exemption
- Government aircraft E1776-1 · Exemption
- Government and public uses E1244-1 · Exemption
- Governmental transfers E1516-1 · Exemption
- Grain and unprocessed milk wholesaling E1063-1 · Exemption
- Grants to local government E1092-1 · Exemption
- Grave or cemetery lot sale E1515-1 · Exemption
- Gravitational wave observatory E1592-1 · Exemption
- Grocery cooperatives E1325-1 · Exemption
- Grocery distribution co-ops E1042-1 · Deduction
- Group discount purchases E1095-1 · Exemption
- Growing crops E1454-1 · Exemption
- Gun safes E1665-1 · Exemption
H35
- Habitat and water quality improvements E1423-1 · Exemption
- Hanford lease fees E1288-1 · Exclusion
- Hatching eggs and poultry E1089-1 · Exemption
- Hauling farm products for relatives E1463-1 · Exemption
- Hay cubing E1005-1 · Exclusion
- Hazardous or toxic waste E1764-1 · Exclusion
- Health Benefit Exchange E1055-1 · Exemption
- Health care provider qualified health plan amounts E1053-1 · Exemption
- Health insurance by Washington State Pool E1282-1 · Exemption
- Health maintenance organizations E1054-1 · Exemption
- Heavy equipment rental property E1441-1 · Exemption
- Highway 520 bridge replacement E1531-1 · Deferral
- Historic property E1302-1 · Exemption
- Historic property rehabilitation E1348-1 · Special Valuation or Deferral
- Historic vessels E1411-1 · Exemption
- Hog fuel used to produce energy E1683-1 · Exemption
- Home improvements E1428-1 · Exemption
- Homes pending destruction E1295-1 · Exemption
- Hop Commission services E1068-1 · Exemption
- Hops processed and exported E1067-1 · Exemption
- Horse racing E1072-1 · Exemption
- Horticultural packing materials E1637-1 · Exemption
- Horticultural services for farmers E1546-1 · Exclusion
- Hospital delivery system reform incentive payments E1152-1 · Deduction
- Hospital districts E1372-1 · Exemption
- Hospital incentive payments received through Medicaid quality improvement program E1151-1 · Deduction
- Hospitals exempt from workforce education surcharges E1043-1 · Exemption
- Household goods E1414-1 · Exemption
- Housing Finance Commission E1088-1 · Exemption
- Housing Finance Commission E1418-1 · Exemption
- Housing for developmentally disabled persons E1522-1 · Exclusion
- Housing for youth in crisis E1629-1 · Exemption
- Human body parts E1619-1 · Exemption
- Humane societies E1407-1 · Exemption
- Hydrogen fuel cell electric vehicles E1696-1 · Exemption
I36
- Imported and exported fuel E1259-1 · Exemption
- Imported frozen or packaged fish E1234-1 · Preferential Rate
- Incidental use of public highway E1257-1 · Refund
- Income of employees E1074-1 · Exemption
- Indian trust lands E1312-1 · Exemption
- Inmate employment programs E1297-1 · Exemption
- Insulin E1693-1 · Exemption
- Insurance claims for state health care coverage E1142-1 · Deduction
- Insurance guarantee association E1001-1 · Exemption
- Insurance guarantee association assessments E1283-1 · Credit
- Insurance premiums E1052-1 · Exemption
- Insurance producers, title insurance agents, and surplus line brokers E1030-1 · Preferential Rate
- Intangibles E1408-1 · Exemption
- Interest from state and municipal obligations E1131-1 · Deduction
- Interest held in a privately-held entity excluded from capital gains E1210-1 · Exemption
- Interest on agricultural loans E1132-1 · Deduction
- Interest on real estate loans E1130-1 · Deduction
- International banking facilities E1050-1 · Exemption
- International charter and freight brokers E1028-1 · Preferential Rate
- International investment management services E1035-1 · Preferential Rate
- International services credit E1159-1 · Credit
- Internet and telecommunications infrastructure for tribes E1799-1 · Exemption
- Interstate bridges E1420-1 · Exemption
- Interstate commerce - import and export shipments E1177-1 · Exemption
- Interstate commerce - import and export shipments E1695-1 · Exemption
- Interstate commerce vehicles E1601-1 · Exemption
- Interstate toll bridge deferral E1748-1 · Deferral
- Interstate transportation - in-state portion E1489-1 · Deduction
- Interstate transportation - shipments to ports E1492-1 · Deduction
- Interstate transportation - through freight E1491-1 · Deduction
- Interstate transportation equipment E1600-1 · Exemption
- Investment of businesses in related entities E1115-1 · Deduction
- Investments by nonfinancial firms E1114-1 · Deduction
- Irrigation water E1490-1 · Deduction
- IRS transfers E1519-1 · Exemption
- Items used in interstate commerce E1598-1 · Exemption
J5
- Janitorial services E1545-1 · Exclusion
- Joint municipal utility authority E1186-1 · Exemption
- Joint municipal utility authority E1497-1 · Exemption
- Joint municipal utility authority E1701-1 · Exemption
- Joint utility services E1485-1 · Deduction
K1
- Kidney dialysis equipment E1681-1 · Exemption
L30
- Labor and services used to construct and repair federal government structures E1541-1 · Exclusion
- Labor and services used to construct and repair public roads E1537-1 · Exclusion
- Laundry services for nonprofit health care facilities E1543-1 · Exclusion
- Leased irrigation equipment E1627-1 · Exemption
- Leasehold interest in facilities owned or used by community or technical colleges E1306-1 · Exemption
- Leasehold interest transfers E1505-1 · Exemption
- Leasehold interests in real property owned by state universities E1292-1 · Credit
- Leases less than $250 per year E1313-1 · Exemption
- Leases less than 30 days E1310-1 · Exemption
- Legal services to low-income persons E1182-1 · Exemption
- Life insurance sales employees E1075-1 · Exemption
- Limited counties data center equipment and infrastructure E1757-1 · Exemption
- Limited equity cooperative housing E1358-1 · Exemption
- Liquefied gasses excluded E1334-1 · Exclusion
- Livestock feed E1632-1 · Exemption
- Livestock medicine E1672-1 · Exemption
- Livestock nutrient management E1673-1 · Exemption
- Loans to rural electric cooperatives E1789-1 · Deduction
- Local government business income E1093-1 · Exemption
- Local public safety tax on vehicles E1739-1 · Exemption
- Local regional transportation vehicles E1738-1 · Exemption
- Local sales tax cap for lodging E1737-1 · Exemption
- Lodging for homeless people E1635-1 · Exemption
- Log transportation businesses E1466-1 · Preferential Rate
- Logging operations using federally owned roads E1255-1 · Refund
- Lost or destroyed fuel E1254-1 · Refund
- Low THC products sold to qualifying patients E1708-1 · Exemption
- Low value parcels E1374-1 · Exemption
- Low-income homeowners tax deferral E1451-1 · Special Valuation or Deferral
- Low-income housing E1521-1 · Exemption
M42
- M&E on sales of manufactured or compressed natural gas E1586-1 · Remittance
- Managed care organization incentive payments E1153-1 · Deduction
- Manufactured home communities E1520-1 · Exemption
- Manufacturer's job creation (Invest in Washington) pilot program E1747-1 · Deferral
- Manufacturing alternative jet fuel E1791-1 · Credit
- Manufacturing and R&D machinery and equipment E1587-1 · Exemption
- Manufacturing deferral in designated counties E1751-1 · Deferral
- Manufacturing for government E1285-1 · Exclusion
- Marital deduction E1239-1 · Deduction
- Meat processors E1026-1 · Preferential Rate
- Medicaid payments to assisted living facilities E1144-1 · Deduction
- Medical cannabis sold to qualifying patients E1707-1 · Exemption
- Medical devices, naturopathic medicine, and oxygen E1623-1 · Exemption
- Medicare payments to public and nonprofit hospitals E1137-1 · Deduction
- Medicare receipts E1279-1 · Exemption
- Membership dues and fees E1116-1 · Deduction
- Mental health services E1128-1 · Deduction
- METRO transit expenditures E1462-1 · Exemption
- Microbrewers beer tax exemption E1321-1 · Exemption
- Military housing E1304-1 · Exemption
- Military housing E1449-1 · Exemption
- Minimal amount of hazardous substance E1269-1 · Exemption
- Minimum income threshold - $2,000 per month E1467-1 · Exemption
- Minimum to file excise tax return E1195-1 · Exemption
- Minimum to file PU tax return E1500-1 · Exemption
- Minor final assembly completed in Washington E1133-1 · Deduction
- Mobile homes in dealer's inventory E1435-1 · Exemption
- Mobile Homes Possessed by Landlords E1460-1 · Exemption
- Mortgage insurers E1513-1 · Exemption
- Motion Picture Program contributions E1167-1 · Credit
- Motor fuel taxes E1124-1 · Deduction
- Motor vehicles, trailers, and campers E1440-1 · Exemption
- Motorcycles used for rider training programs E1670-1 · Exemption
- Multi-family housing in urban area E1346-1 · Exemption
- Multi-unit urban housing E1345-1 · Exemption
- Multiple activities tax credit - instate E1156-1 · Credit
- Multiple activities tax credit - interstate E1157-1 · Credit
- Multipurpose senior citizen centers E1450-1 · Exemption
- Multipurpose sports and entertainment facility deferral E1742-1 · Deferral
- Municipal sewer service payments E1138-1 · Deduction
- Municipal utilities receipts from taxes E1478-1 · Deduction
- Museum for historic autos E1743-1 · Deferral
N74
- Natural and manufactured gas E1597-1 · Exemption
- Natural and manufactured gas not delivered by pipeline E1203-1 · Exemption
- Natural and manufactured gas used for transportation E1720-1 · Exemption
- Natural gas sold to direct service industry (DSI) E1162-1 · Credit
- Natural gas subject to public utility tax E1204-1 · Exemption
- Natural gas surplus sales E1047-1 · Exemption
- Nebulizers E1653-1 · Exemption
- Newspapers E1576-1 · Exemption
- Newspapers - Eligible digital content E1023-1 · Preferential Rate
- No change in beneficial owner E1518-1 · Exemption
- Nonfuel uses of crude oil petroleum products E1330-1 · Credit
- Nonhighway fuel use E1251-1 · Refund
- Nonprofit art collections & museums E1404-1 · Exemption
- Nonprofit assisted living facilities E1103-1 · Exemption
- Nonprofit blood and tissue banks E1386-1 · Exemption
- Nonprofit blood and tissue banks E1618-1 · Exemption
- Nonprofit blood, bone and tissue banks E1056-1 · Exemption
- Nonprofit camps and conference centers E1076-1 · Exemption
- Nonprofit camps and conference centers E1664-1 · Remittance
- Nonprofit cancer treatment clinics E1398-1 · Exemption
- Nonprofit character building leases E1384-1 · Exemption
- Nonprofit church camps E1379-1 · Exemption
- Nonprofit churches, parsonages, and convents E1376-1 · Exemption
- Nonprofit conservation and open space lands E1424-1 · Exemption
- Nonprofit convention and tourism promotion E1098-1 · Exemption
- Nonprofit credit and debt counseling E1079-1 · Exemption
- Nonprofit day care centers E1388-1 · Exemption
- Nonprofit demonstration farms E1438-1 · Exemption
- Nonprofit developmentally disabled housing E1395-1 · Exemption
- Nonprofit educational foundations E1403-1 · Exemption
- Nonprofit fair associations E1432-1 · Exemption
- Nonprofit fund-raising E1436-1 · Exemption
- Nonprofit fund-raising activities - article valued at less than $10,000 E1732-1 · Exemption
- Nonprofit fund-raising to support artists E1447-1 · Exemption
- Nonprofit homeless shelters E1396-1 · Exemption
- Nonprofit homes for the aging E1394-1 · Exemption
- Nonprofit homes for the sick or infirm E1391-1 · Exemption
- Nonprofit horse races E1331-1 · Exemption
- Nonprofit hospitals E1392-1 · Exemption
- Nonprofit kidney dialysis, nursing homes, and hospice E1127-1 · Deduction
- Nonprofit libraries E1389-1 · Exemption
- Nonprofit litter reduction grant income E1189-1 · Exemption
- Nonprofit low-income housing development E1400-1 · Exemption
- Nonprofit low-income rental housing E1437-1 · Exemption
- Nonprofit medical research facilities E1397-1 · Exemption
- Nonprofit merchandise sales E1378-1 · Exemption
- Nonprofit organization fund-raising E1077-1 · Exemption
- Nonprofit organization fund-raising E1594-1 · Exemption
- Nonprofit organization government grants E1135-1 · Deduction
- Nonprofit orphanages E1390-1 · Exemption
- Nonprofit outpatient dialysis facilities E1393-1 · Exemption
- Nonprofit performing arts E1405-1 · Exemption
- Nonprofit private colleges E1401-1 · Exemption
- Nonprofit private K-12 schools E1402-1 · Exemption
- Nonprofit property management E1112-1 · Deduction
- Nonprofit public assembly halls and meeting places E1387-1 · Exemption
- Nonprofit radio and TV broadcast facilities E1399-1 · Exemption
- Nonprofit research and development E1025-1 · Preferential Rate
- Nonprofit sheltered workshops E1082-1 · Exemption
- Nonprofit sheltered workshops E1426-1 · Exemption
- Nonprofit student loan organizations E1078-1 · Exemption
- Nonprofit water associations E1481-1 · Deduction
- Nonprofit water cooperatives E1422-1 · Exemption
- Nonprofit youth organization fees E1110-1 · Deduction
- Nonprofit youth organizations E1380-1 · Exemption
- Nonprofit youth organizations E1768-1 · Exemption
- Nonresident aircraft registered outside Washington E1778-1 · Exemption
- Nonresident entity vessel owners E1745-1 · Exemption
- Nonresident keeping aircraft in-state at Pullman-Moscow Airport E1782-1 · Exemption
- Nonresident Large Private Airplanes E1649-1 · Exemption
- Nonresidents' personal property E1721-1 · Exemption
- Nonresidents' rental vehicles E1616-1 · Exemption
- Nonsectarian organizations E1377-1 · Exemption
- Nursery stock E1457-1 · Exemption
O9
- Ocean marine insurance E1278-1 · Preferential Rate
- Open space land classification removal - additional tax, interest, and penalty E1357-1 · Special Valuation or Deferral
- Open space land, current use E1355-1 · Special Valuation or Deferral
- Organ procurement E1057-1 · Exemption
- Organ procurement E1620-1 · Exemption
- Ostomic items E1654-1 · Exemption
- Other ships and vessels E1412-1 · Exemption
- Other special fuel tax exemptions E1243-1 · Exemption
- Over-the-counter drugs that sold by prescription E1680-1 · Exemption
P54
- Packaged petroleum products E1341-1 · Exemption
- Packing agricultural products E1008-1 · Exclusion
- Parking and business improvement areas E1106-1 · Exemption
- Participant contributions E1793-1 · Exemption
- Partition by tenants in common E1507-1 · Exemption
- Paymaster Services for Affiliates E1148-1 · Deduction
- Pensions, annuities, profit-sharing plans E1277-1 · Exemption
- Personal and professional services E1533-1 · Exclusion
- Personal property up to $15,000 E1415-1 · Exemption
- Petroleum exported in fuel tanks E1342-1 · Credit
- Petroleum used prior to 7/1/89 E1338-1 · Exemption
- Plastic bags - retail establishments E1193-1 · Exemption
- Political subdivision consolidation sales E1615-1 · Exemption
- Pollen E1613-1 · Exemption
- Pollination agents E1540-1 · Exclusion
- Pollution control facilities E1109-1 · Credit
- Pollution control facilities E1469-1 · Exemption
- Pollution control facilities E1746-1 · Exemption
- Port districts E1366-1 · Exemption
- Poultry used in production E1604-1 · Exemption
- Power pumping unit E1253-1 · Refund
- Precious metals and bullion E1003-1 · Exclusion
- Precious metals and bullion E1549-1 · Exclusion
- Prescription drug administration E1179-1 · Exemption
- Prescription drug resellers E1032-1 · Preferential Rate
- Prescription drugs E1621-1 · Exemption
- Prewritten computer software E1455-1 · Exemption
- Printing by counties, cities, school districts, and libraries E1175-1 · Exemption
- Private kindergartens E1120-1 · Deduction
- Processing horticultural products E1126-1 · Deduction
- Product leases credit of 33 percent E1291-1 · Credit
- Products shipped out of state E1323-1 · Exemption
- Professional baseball stadium E1299-1 · Exemption
- Professional employer organization wages E1173-1 · Deduction
- Professional football stadium E1300-1 · Exemption
- Provider clinics exempt from workforce education surcharges E1044-1 · Exemption
- Public authority sales E1697-1 · Exemption
- Public colleges & universities E1367-1 · Exemption
- Public corporations E1275-1 · Exemption
- Public development authorities E1178-1 · Exemption
- Public employee housing E1311-1 · Exemption
- Public facilities districts E1301-1 · Exemption
- Public K-12 schools E1368-1 · Exemption
- Public or entertainment areas of an arena E1794-1 · Exemption
- Public property leaseholds E1429-1 · Exemption
- Public records copies E1575-1 · Exemption
- Public research institutions machinery and equipment E1588-1 · Exemption
- Public right-of-way easements E1419-1 · Exemption
- Public utility districts E1369-1 · Exemption
- Public utility operating property E1585-1 · Exemption
- Public utility properties E1294-1 · Exemption
- Public works contracts E1296-1 · Exemption
- Publicly owned cargo cranes & docks E1287-1 · Exclusion
- Purchases by residents of Alaska & Hawaii E1606-1 · Exemption
Q5
- Qualified family-owned small business deduction E1220-1 · Deduction
- Qualifying Grants – National emergency or state of emergency E1192-1 · Exemption
- Qualifying Grants – National emergency or state of emergency E1650-1 · Exemption
- Qualifying land used for growing plants in containers E1354-1 · Special Valuation or Deferral
- Quinault Nation timber harvest excise tax agreement E1770-1 · Credit
R29
- Racing fuel E1250-1 · Exemption
- Radio and TV broadcasting E1034-1 · Deduction
- Radioactive waste cleanup E1031-1 · Preferential Rate
- Real estate excluded from capital gains E1209-1 · Exemption
- Real estate sales E1083-1 · Exemption
- Recreation services and physical fitness classes E1628-1 · Exemption
- Recycling or salvage materials E1765-1 · Exclusion
- Refund of motor vehicle fuel taxes for METRO E1241-1 · Credit
- Refuse service for federal government E1766-1 · Exemption
- Regional Transit Authority Sales and Leasebacks E1094-1 · Exemption
- Regional Transit Authority Sales and Leasebacks E1315-1 · Exemption
- Regional Transit Authority Sales and Leasebacks E1443-1 · Exemption
- Regional Transit Authority Sales and Leasebacks E1666-1 · Exemption
- Renewable energy equipment capable of generating not less than 1,000 watts of electricity E1684-1 · Exemption
- Renewable energy system cost recovery E1495-1 · Credit
- Renewable energy systems E1795-1 · Exemption
- Rental of real estate E1033-1 · Exclusion
- Residential and recreational developments E1317-1 · Exemption
- Resources and labor contributed by medical cannabis cooperative members E1712-1 · Exemption
- Restaurant employee meals E1188-1 · Exemption
- Restaurant employee meals E1704-1 · Exemption
- Returnable containers E1622-1 · Exemption
- Returned motor vehicles under warranty E1741-1 · Credit
- Ride-sharing and special needs transportation E1073-1 · Exemption
- Ride-sharing and special needs transportation E1471-1 · Exemption
- Ride-sharing vehicles E1625-1 · Exemption
- Ride-sharing vehicles E1774-1 · Exemption
- RTA maintenance service agreements E1542-1 · Exclusion
- Rural county and Community Empowerment Zone (CEZ) new jobs E1198-1 · Credit
S64
- Sale of liquefied natural gas to a business operating as a private or common carrier by water in interstate or foreign commerce E1599-1 · Exemption
- Sales for resale E1484-1 · Deduction
- Sales of liquor to the military E1320-1 · Waiver
- Sales of vapor products by Indian retailers E1641-1 · Exemption
- Sales subject to public utility tax E1574-1 · Exemption
- Sales to nonresidents from no or low sales tax states E1609-1 · Exemption
- Sales to regional transit authorities E1517-1 · Exemption
- Salmon habitat E1769-1 · Credit
- Salmon habitat restoration grants E1145-1 · Deduction
- Salmon recovery grants E1172-1 · Deduction
- Sand and gravel for local road construction E1090-1 · Exemption
- Sand and gravel for local road construction E1612-1 · Exemption
- Scan down allowances E1154-1 · Deduction
- Seafood processing E1007-1 · Exclusion
- Seafood products manufacturing E1016-1 · Preferential Rate
- Seafood products manufacturing E1108-1 · Exemption
- Secondary transportation E1328-1 · Exemption
- Seed conditioning E1006-1 · Exclusion
- Self-help housing E1523-1 · Exemption
- Self-produced fuel (refinery fuel gas) E1773-1 · Preferential Rate
- Self-service laundry facilities E1544-1 · Exclusion
- Semen for artificial insemination of livestock E1608-1 · Exemption
- Semiconductor materials manufacturing - gases and chemicals E1688-1 · Exemption
- Semiconductor materials manufacturing - preferential rate E1012-1 · Preferential Rate
- Semiconductor materials manufacturing after $1 billion investment E1010-1 · Preferential Rate
- Semiconductor materials manufacturing after $1 billion investment - construction costs E1687-1 · Exemption
- Semiconductor materials manufacturing after $1 billion investment - gases and chemicals E1689-1 · Exemption
- Semiconductor Materials Manufacturing After $1 Billion Investment - Machinery and Equipment E1446-1 · Exemption
- Semiconductor materials manufacturing after $1 billion investment - new jobs credit E1163-1 · Credit
- Semiconductor microchip manufacturing after $1 billion investment E1099-1 · Exemption
- Senior and disabled homeowners exemption E1427-1 · Exemption
- Senior and disabled homeowners exemption OR credit for excessive leasehold tax E1290-1 · Credit
- Senior and disabled homeowners tax deferral E1452-1 · Special Valuation or Deferral
- Senior living community meals E1786-1 · Exemption
- Senior living community meals E1798-1 · Exemption
- Services performed between local governments E1129-1 · Deduction
- Sewerage processing and disposal E1482-1 · Deduction
- Shared real estate commissions E1014-1 · Preferential Rate
- Ships under construction E1409-1 · Exemption
- Silicon smelter use of natural or manufactured gas E1206-1 · Exemption
- Small business credit E1158-1 · Credit
- Small timber harvesters E1064-1 · Exemption
- Soil & water conservation districts E1421-1 · Exemption
- Solar canopy deferral E1752-1 · Deferral
- Solar energy and silicon product manufacturers E1041-1 · Preferential Rate
- Solar energy equipment capable of generating more than 100 kilowatts AC but no more than 500 kilowatts AC of electricity E1685-1 · Remittance
- Solar energy equipment capable of generating no more than 100 kilowatts AC of electricity E1686-1 · Exemption
- Special fuel purchased in WA but used outside of state E1584-1 · Exemption
- Special fuel used on public highways E1583-1 · Exemption
- Special mobile equipment E1256-1 · Refund
- Special needs transportation E1245-1 · Exemption
- Standard deduction of $250,000 per year E1218-1 · Deduction
- Standard Financial Information E1648-1 · Exemption
- Standing timber E1527-1 · Exemption
- Standing timber exclusion E1065-1 · Exemption
- State energy performance standard early adoption incentive program E1496-1 · Credit
- State government E1370-1 · Exemption
- State route number 167 and Interstate 405 corridor deferral E1749-1 · Deferral
- Stevedoring E1029-1 · Preferential Rate
- Student loan organizations E1383-1 · Exemption
- Subsidized housing E1309-1 · Exemption
- Successive uses of hazardous substance E1267-1 · Exemption
- Successive uses of petroleum E1335-1 · Exemption
- Super-efficient airplane production facilities E1318-1 · Exemption
T39
- Tacoma dome public area E1307-1 · Exemption
- Targeted urban industrial or manufacturing new construction E1347-1 · Exemption
- Tax paid on carbonated beverage syrup E1166-1 · Credit
- Tax paid to other states E1730-1 · Credit
- Taxes paid in other states E1236-1 · Exemption
- Taxes paid in other states E1274-1 · Credit
- Taxes paid in other states E1343-1 · Credit
- Taxes paid in other states E1763-1 · Credit
- Taxes paid in other states for natural gas E1207-1 · Exemption
- Taxes paid to another jurisdiction E1222-1 · Credit
- Temporary medical housing E1699-1 · Exemption
- Testing and safety labs E1155-1 · Credit
- Timber E1349-1 · Exemption
- Timber and wood products extracting or manufacturing E1021-1 · Preferential Rate
- Timber tax minimum E1771-1 · Exemption
- Timber, timberlands, and dividends and distributions from real estate investment trusts E1215-1 · Exemption
- Title insurance E1276-1 · Exemption
- Tobacco products sold out of state or to Indian Tribes E1230-1 · Credit
- Tobacco Settlement Authority E1049-1 · Exemption
- Topical low THC sales by health care professionals E1710-1 · Exemption
- Tow truck operator vehicle sales E1002-1 · Exclusion
- Trade convention attendance/nexus E1197-1 · Exclusion
- Trade shows E1119-1 · Deduction
- Trade-ins E1565-1 · Exclusion
- Trademarked carbonated beverage syrup E1761-1 · Exemption
- Trail grooming services E1567-1 · Exemption
- Transfer of interest to secure debt E1511-1 · Exemption
- Transfer of vendor's interest E1509-1 · Exemption
- Transfer on death deeds E1504-1 · Exemption
- Transfer where REET already paid or lease/contract began prior to 1951 E1514-1 · Exemption
- Transfers by gift, devise, or inheritance E1503-1 · Exemption
- Transit improvements for low-income and elderly E1483-1 · Deduction
- Travel agents and tour operators E1027-1 · Preferential Rate
- Tree trimming under power lines E1547-1 · Exclusion
- Tribal property - Essential government services E1371-1 · Exemption
- Trust account amounts received by mortgage brokers E1084-1 · Exemption
- Tuition and fees E1118-1 · Deduction
- Tuition fees - foreign degree-granting institutions E1143-1 · Deduction
- Tuna, mackerel & jack E1231-1 · Exemption
U10
- University-managed hospital in King County E1045-1 · Exemption
- Urban transportation E1247-1 · Exemption
- Urban transportation E1464-1 · Preferential Rate
- Use tax on rental value E1714-1 · Exemption
- Used floating homes E1644-1 · Exemption
- Used mobile homes E1643-1 · Exemption
- Used park-model trailers E1642-1 · Exemption
- Using alternative jet fuel E1792-1 · Credit
- Using alternative jet fuel E1797-1 · Credit
- Using services of another solid waste collection business E1767-1 · Exemption
V15
- Vacant parking lot deferral E1753-1 · Deferral
- Vaccine Association assessments E1183-1 · Exemption
- Vapor products covered by tribal contracts E1223-1 · Exclusion
- Vapor products sold out of state or to Indian Tribes E1228-1 · Credit
- Vehicle sales to tribal members E1640-1 · Other
- Vehicles acquired while in military service E1727-1 · Exemption
- Vehicles sold to nonresidents E1602-1 · Exemption
- Vending machine sales E1647-1 · Exemption
- Vessel deconstruction E1705-1 · Exemption
- Vessel use by manufacturers or dealers E1734-1 · Exemption
- Vessels exempt from registration E1733-1 · Exemption
- Vessels under 65 feet in length E1465-1 · Preferential Rate
- Veteran widows and widowers E1453-1 · Exemption
- Veterans organizations E1381-1 · Exemption
- Vitrification equipment E1439-1 · Exemption
W13
- Waiver of interest and penalties for qualified taxpayers subject to foreclosure E1458-1 · Waiver
- Warehouses and grain elevators more than 200,000 square feet E1663-1 · Exemption
- Washington Basic Health Care receipts E1280-1 · Exemption
- Washington equitable access to credit act E1202-1 · Credit
- Waste vegetable oil biodiesel E1246-1 · Exemption
- Waste vegetable oil used in production of biodiesel E1568-1 · Exemption
- Watershed and flood protection E1607-1 · Exemption
- Wax or ceramic materials used to create molds E1692-1 · Exemption
- Weatherization assistance program E1700-1 · Exemption
- Wholesale auto auctions E1051-1 · Exemption
- Wood biomass fuel manufacturing E1019-1 · Preferential Rate
- Workforce training costs E1168-1 · Credit
- Working families' tax credit E1569-1 · Refund
Z1
- Zero emissions buses E1661-1 · Exemption
#6
- 2nd Narrows bridge E1091-1 · Exemption
- 2nd Narrows bridge E1314-1 · Exemption
- 2nd Narrows bridge E1359-1 · Exemption
- 2nd Narrows bridge E1470-1 · Exemption
- 2nd Narrows bridge E1526-1 · Exemption
- 2nd Narrows bridge E1532-1 · Deferral