Exemption

Hatching eggs and poultry

B&O Tax exemption · RCW 82.04.410 · enacted 1935

All exemptions & deductions

Details

Citation
RCW 82.04.410
Study reference
E1089-1
Tax type
B&O Tax
Preference type
Exemption
Category
Agriculture
Year enacted
1935
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Revenue if repealed — local ($M)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Revenue if repealed — state ($M)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: M · FY 2026: M · FY 2027: M
Taxpayer savings — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — state ($M)
FY 2024: M · FY 2025: M · FY 2026: M · FY 2027: M

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

82.04.410 - Hatching eggs and poultry Description Farmers who produce and sell hatching eggs or poultry for use in production of poultry or poultry products are exempt from B&O tax. Purpose To support poultry producers. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Minimal Minimal Minimal Minimal 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 Minimal Minimal Minimal Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - No hatcheries in Washington produce genetically improved chicks on a large- scale basis for commercial producers. Most Washington commercial egg producers purchase replacement chicks from out-of-state hatcheries. - Minimal impact for hatching eggs sold within Washington. Data Sources - U.S. Department of Agriculture, 2017 Agriculture Census - Joint Legislative Audit & Review Committee references Additional Additional Information Information Category: Agriculture Year Enacted: 1935 Primary Beneficiaries: Farmers that produce and sell eggs or poultry for production Tax

Does this apply to you?

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