// Exemption
Nonprofit credit and debt counseling
B&O Tax exemption · RCW 82.04.368 · enacted 1993
Details
- Citation
- RCW 82.04.368
- Study reference
- E1079-1
- Tax type
- B&O Tax
- Preference type
- Exemption
- Category
- Nonprofit
- Year enacted
- 1993
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.04.100 | Christmas tree producers | B&O Tax | Exemption | Agriculture | 1987 | | | 0.078 | 0.079 | 0.081 | 0.083 | 0 | 0.072 | 0.081 | 0.083 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 62 | E1060-1 | 82.04.330(1) | Bee pollination services by apiarists | B&O Tax | Exemption | Agriculture | 2008 | | | 0.22 | 0.221 | 0.223 | 0.225 | 0 | 0.203 | 0.223 | 0.225 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 63 | E1062-1 | 82.04.331 | Conditioned seed wholesaling | B&O Tax | Exemption | Agriculture | 1998 | | | M | M | M | M | 0 | M | M | M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 64 | E1063-1 | 82.04.332 | Grain and unprocessed milk wholesaling | B&O Tax | Exemption | Agriculture | 1998 | | | 6.36 | 6.18 | 6.01 | 5.89 | 0 | 5.67 | 6.01 | 5.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 65 | E1064-1 | 82.04.333 | Small timber harvesters | B&O Tax | Exemption | Business | 2007 | | | 0.024 | 0.023 | 0.023 | 0.023 | 0 | 0.021 | 0.023 | 0.023 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 66 | E1065-1 | 82.04.334 | Standing timber exclusion | B&O Tax | Exemption | Business | 2007 | | | I | I | I | I | 0 | I | I | I | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 67 | E1066-1 | 82.04.335 | Agricultural fairs | B&O Tax | Exemption | Agriculture | 1965 | | | 0.444 | 0.
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: