// Exemption
Hop Commission services
B&O Tax exemption · RCW 82.04.338 · enacted 1998
Details
- Citation
- RCW 82.04.338
- Study reference
- E1068-1
- Tax type
- B&O Tax
- Preference type
- Exemption
- Category
- Agriculture
- Year enacted
- 1998
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: 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
82.04.338 - Hop Commission services Description Nonprofit organizations are exempt from B&O tax on income earned from business activities performed for a Hop Commodity Commission or Hop Commodity Board. Purpose Supports the hop industry. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes CTI CTI CTI CTI 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 CTI CTI CTI Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions This exemption impacts fewer than three taxpayers; any impacts are confidential. Data Sources Washington Hop Commission Additional Additional Information Information Category: Agriculture Year Enacted: 1998 Primary Beneficiaries: Nonprofits providing services to the Hop Commission Taxpayer Count: Fewer than three Program Inconsistency: None evident JLARC Review: Expedited review completed in 2015 and 2018 2024 Tax Exemption Study Page 92
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