// Deduction
Deduction of one-half of fish tax
Enhanced Food Fish Tax deduction · RCW 82.27.020(2) · enacted 1980
Details
- Citation
- RCW 82.27.020(2)
- Study reference
- E1232-1
- Tax type
- Enhanced Food Fish Tax
- Preference type
- Deduction
- Category
- Tax Base
- Year enacted
- 1980
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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
82.24.290 | Cigarettes for military personnel | Cigarette, Tobacco & Vapor Taxes | Exclusion | Government | 1940 | | | 0.9 | 0.9 | 0.9 | 0.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 228 | E1225-1 | 82.24.260(1)(c) | Cigarette allotment for Tribes | Cigarette, Tobacco & Vapor Taxes | Exclusion | Government | 1975 | | | 1.435 | 1.435 | 1.435 | 1.435 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 229 | E1226-1 | 82.24.295(1) | Cigarettes covered by tribal contracts | Cigarette, Tobacco & Vapor Taxes | Exclusion | Government | 2001 | | | 66.6 | 66.6 | 66.6 | 66.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 230 | E1227-1 | 82.25.025 | Constitutional or Federal prohibition on vapor products | Cigarette, Tobacco & Vapor Taxes | Exclusion | Government | 2019 | | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 231 | E1228-1 | 82.25.105 | Vapor products sold out of state or to Indian Tribes | Cigarette, Tobacco & Vapor Taxes | Credit | Other | 2019 | | | 4.5 | 4.5 | 4.5 | 4.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 232 | E1229-1 | 82.26.040 | Constitutional or Federal prohibition on tobacco products | Cigarette, Tobacco & Vapor Taxes | Exclusion | Governme
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