Exemption
Christmas tree producers
B&O Tax exemption · RCW 82.04.330; 82.04.100 · enacted 1987
Details
- Citation
- RCW 82.04.330; 82.04.100
- Study reference
- E1061-1
- Tax type
- B&O Tax
- Preference type
- Exemption
- Category
- Agriculture
- Year enacted
- 1987
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: 0.072 · FY 2026: 0.081 · FY 2027: 0.083
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 0.078 · FY 2025: 0.079 · FY 2026: 0.081 · FY 2027: 0.083
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.04.330; 82.04.100 - Christmas tree producers Description Farmers growing Christmas trees on a plantation using agricultural production methods are exempt from the extracting and wholesaling B&O tax. Retail sales of plantation Christmas trees by farmers are subject to retailing B&O and sales and use taxes. Purpose Recognizes production of Christmas trees is similar to other agricultural production. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.078 $0.079 $0.081 $0.083 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 $0.072 $0.081 $0.083 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. - The compound annual growth rate for Christmas tree cultivation sales is 2.3%. Data Sources - Pacific Northwest Christmas Tree Association, 2017 Tree harvest data Additional Additional Information Information Category: Agriculture Year Enacted: 1987 Primary Beneficiaries: Christmas tree growers Ta
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