Printing by counties, cities, school districts, and libraries

From the 2024 DOR Tax Exemption Study

82.04.600 - Printing by counties, cities, school districts, and libraries Description Printing completed by libraries, counties, cities, towns, school districts, and educational service districts libraries is exempt from B&O tax where: - Material printed in the jurisdiction facility. - Printing used exclusively for jurisdiction purposes. Purpose Reflects the legislative policy of not taxing nonproprietary activities of public entities. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.085 $0.085 $0.085 $0.085 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 $0.078 $0.085 $0.085 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - No growth based on historical data. Data Sources - Institute of Museum and Library Services, Public library data - Office of the Superintendent of Public Instruction, K-12 data - State Auditor's Office, Municipality financial data Additional Additional Informat