Group discount purchases

From the 2024 DOR Tax Exemption Study

82.04.421 - Group discount purchases Description Memberships in a qualifying discount program are exempt from B&O tax if the seller delivers the membership materials to a point outside the state. Purpose Provides tax relief to Washington businesses that sell discount purchase memberships to residents of other states. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenues because currently no exemption taxpayers use it. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions No taxpayers currently use this exemption. We expect no usage during the forecasted period of this study. Data Sources Department of Revenue, Excise tax data Additional Additional Information Information Category: Business Year Enacted: 1997 Primary Beneficiaries: Sellers of certain memberships Taxpayer Count: 0 Program Inconsistency: None evident JLARC Review: Full review scheduled in 2026 2024 Tax Exemption Study Page 126