// Exemption
Cannabis grown or cannabis products manufactured by a cooperative
B&O Tax exemption · RCW 82.04.756 · enacted 2015
Details
- Citation
- RCW 82.04.756
- Study reference
- E1190-1
- Tax type
- B&O Tax
- Preference type
- Exemption
- Category
- Other
- Year enacted
- 2015
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: I · FY 2026: I · FY 2027: I
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: I · FY 2025: I · FY 2026: I · FY 2027: I
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.04.756 - Cannabis grown or cannabis products manufactured by a cooperative Description The B&O tax does not apply to a cooperative's activities with respect to growing cannabis, or manufacturing cannabis concentrates, useable cannabis, or cannabis- infused products. Purpose Cooperatives are intended to provide small amounts of medical cannabis to members and may not sell products to members or others. There is no intent to tax this activity. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Indeterminate Indeterminate Indeterminate Indeterminate 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 Indeterminate Indeterminate Indeterminate Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions Revenue impact is indeterminate because the number of future cooperatives and their activities are unknown. Data Sources None Additional Additional Information Information Category: Other Year Enacted: 2015 Primary Beneficiaries: Cooperative medical cannabis growers Taxpayer Count: Unknown Program Incon
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