Details
- Citation
- RCW 82.04.2403
- Study reference
- E1011-1
- Tax type
- B&O Tax
- Preference type
- Exclusion
- Category
- Business
- Year enacted
- 1994
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: M · FY 2026: M · FY 2027: M
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: M · FY 2025: M · FY 2026: M · FY 2027: M
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.04.2403 - Fish cleaning Description Cleaning fresh fish is exempt from B&O tax. Cleaning means removing the head, fins, or viscera from the fish without further processing, other than freezing. Purpose To support the fishing industry by reducing the cost of doing business. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Minimal Minimal Minimal Minimal Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 Minimal Minimal Minimal Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate mirrors the manufacturing growth rate reflected in the Economic and Revenue Forecast Council's March 2023 forecast. - This calculation excludes cleaning saltwater fish which this report includes under the seafood products manufacturing B&O tax exemption. - Actual taxpayer savings and potential revenue gains may be lower due to multiple activities tax credit and small business credit. Data Sources - Eco
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This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: