// Preferential Rate

Travel agents and tour operators

B&O Tax preferential rate · RCW 82.04.260(5) · enacted 1975

All exemptions & deductions

Details

Citation
RCW 82.04.260(5)
Study reference
E1027-1
Tax type
B&O Tax
Preference type
Preferential Rate
Category
Business
Year enacted
1975
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Revenue if repealed — local ($M)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Revenue if repealed — state ($M)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: 6.09 · FY 2026: 6.94 · FY 2027: 7.28
Taxpayer savings — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — state ($M)
FY 2024: 6.39 · FY 2025: 6.64 · FY 2026: 6.94 · FY 2027: 7.28

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Publications By Subject Tax Topics 2019 Tax Legislation Print 2019 Tax Legislation The following is a brief summary of the tax-related bills passed by the Legislature and signed into law by Gov. Inslee during the 2019 legislative session. Abandoned vehicles sold at auction Annual return due date Clean energy Commercial office space incentive Energy efficiency incentive Financial institution tax Graduated real estate excise tax Green transportation Hazardous substance tax on petroleum products Health sciences shared sales tax extended In-state broadcasters International investment management companies Medicaid incentive payments – B&O tax exemption Nonresident refund program Paint stewardship program Political subdivisions Preferential timber rate extended Renewable natural gas Scan-down allowances – B&O tax deduction Standardized health plan – B&O tax exemption Travel agent and tour operator rate Vapor products tax Wayfair changes Workforce education B&O surcharges Summary of 2019 Tax & Licensing Legislation Abandoned vehicles sold at auction This bill amends the definition of “sale” to exclude an abandoned vehicle sold by a registered tow truck operator (

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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: