// Deduction

Funeral home reimbursement

B&O Tax deduction · RCW 82.04.4296 · enacted 1979

All exemptions & deductions

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Revenue if repealed — local ($M)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Revenue if repealed — state ($M)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.

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This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: