Nonprofit convention and tourism promotion

From the 2024 DOR Tax Exemption Study

82.04.425 - Accommodation sales Additional Additional Information Information Category: Tax base Year Enacted: 1955 Primary Beneficiaries: Wholesalers and retailers Taxpayer Count: 113 Program Inconsistency: None evident JLARC Review: Expedited review completed in 2010 with an upcoming review in 2026 2024 Tax Exemption Study Page 129 82.04.4251 - Nonprofit convention and tourism promotion Description Payments received by nonprofit organizations from a government entity, Indian Tribe, or other public corporation for purposes of promoting tourism are exempt from B&O tax. Purpose To encourage tourism. 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 Tourism Marketing Authority, State tourism promotion oversight Additional Additional Information Information Ca