Exemption
Taxes paid in other states for natural gas
Brokered Natural Gas Tax exemption · RCW 82.12.022(8) · enacted 1989
Details
- Citation
- RCW 82.12.022(8)
- Study reference
- E1207-1
- Tax type
- Brokered Natural Gas Tax
- Preference type
- Exemption
- Category
- Interstate Commerce
- Year enacted
- 1989
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.12.022(8) - Taxes paid in other states for natural gas Description There is a credit against the natural gas use tax equal to any tax paid by either: - The seller if the tax paid by the seller to another state is like Washington’s public utility tax. - The consumer if the tax paid by the consumer to another state is like Washington’s natural gas use tax. Purpose To eliminate double taxation of the same fuel. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this credit would not increase revenue because currently no taxpayers exemption use it. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions No taxpayers currently use this credit. We expect no usage during the forecasted period of this study. Data Sources Department of Revenue, Excise tax data Additional Additional Information Information Category: Interstate Commerce Year Enacted: 1989 Primary Beneficiaries: Purchasers of gas via brokers who have the gas delivered from other states T
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