// Deduction
Funeral home reimbursement
B&O Tax deduction · RCW 82.04.4296 · enacted 1979
Details
- Citation
- RCW 82.04.4296
- Study reference
- E1134-1
- Tax type
- B&O Tax
- Preference type
- Deduction
- Category
- Business
- Year enacted
- 1979
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: 0.046 · FY 2026: 0.053 · FY 2027: 0.055
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 0.048 · FY 2025: 0.05 · FY 2026: 0.053 · FY 2027: 0.055
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
Chapter 82.04 RCW BUSINESS AND OCCUPATION TAX Sections HTML PDF 82.04.010 Introductory. HTML PDF 82.04.020 "Tax year," "taxable year." HTML PDF 82.04.030 "Person," "company." HTML PDF 82.04.035 "Plantation Christmas trees." HTML PDF 82.04.040 "Sale," "casual or isolated sale," "lease or rental," "adoption fee," "animal care and control agency," "animal rescue group," "animal rescue organization," "senior living community." HTML PDF 82.04.050 "Sale at retail," "retail sale." HTML PDF 82.04.051 "Services rendered in respect to" — Taxation of hybrid or subsequent agreements. HTML PDF 82.04.060 "Sale at wholesale," "wholesale sale." HTML PDF 82.04.062 "Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion — Computation of tax. HTML PDF 82.04.065 Telephone, telecommunications, and ancillary services — Definitions. HTML PDF 82.04.066 "Engaging within this state," "engaging within the state." HTML PDF 82.04.067 Substantial nexus — Engaging in business. HTML PDF 82.04.070 "Gross proceeds of sales." HTML PDF 82.04.080 "Gross income of the business." HTML PDF 82.04.090 "Value proceeding or accruing." HTML PDF 82.04.100 "Extractor." HTML PDF 82.04.
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: