// Preferential Rate

Wood biomass fuel manufacturing

B&O Tax preferential rate · RCW 82.04.260(1)(e) · enacted 2003

All exemptions & deductions

Details

Citation
RCW 82.04.260(1)(e)
Study reference
E1019-1
Tax type
B&O Tax
Preference type
Preferential Rate
Category
Business
Year enacted
2003
End date
2029-01-01 00:00:00

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Revenue if repealed — local ($M)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Revenue if repealed — state ($M)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: CTI · FY 2026: CTI · FY 2027: CTI
Taxpayer savings — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — state ($M)
FY 2024: CTI · FY 2025: CTI · FY 2026: CTI · FY 2027: CTI

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

This tax rate applies to persons who manufacture dairy products from raw materials such as fluid milk, dehydrated milk, or by-products of milk such as cream, buttermilk, whey, butter, or casein. It is not the intent of the legislature to provide this tax rate to persons who use dairy products as an ingredient or component of their manufactured product, such as milk-based soups or pizza. It is the intent that persons who manufacture products such as milk, cheese, yogurt, ice cream, whey, or whey products be subject to this rate." [ 2001 2nd sp.s. c 25 s 1 .] Part headings not law — 2001 2nd sp.s. c 25: "Part headings used in this act are not any part of the law." [ 2001 2nd sp.s. c 25 s 7 .] Effective date — Savings — 1998 c 312: See notes following RCW 82.04.332 . Effective date — 1998 c 170: See note following RCW 82.04.331 . Severability — Effective date — 1996 c 148: See notes following RCW 82.04.050 . Effective date — 1996 c 115: "This act shall take effect July 1, 1996." [ 1996 c 115 s 2 .] Effective date — 1995 2nd sp.s. c 12: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing

Does this apply to you?

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