Exemption
Hatching eggs and poultry
B&O Tax exemption · RCW 82.04.410 · enacted 1935
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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: