Imported frozen or packaged fish

From the 2024 DOR Tax Exemption Study

82.27.030(1,3) - Imported frozen or packaged fish Description There is an enhanced food fish tax exemption for: - Enhanced food fish originating outside Washington that enters Washington either frozen or packaged for retail sale. - Food fish, shellfish, anadromous game fish, and by-products or parts of food fish shipped from outside Washington into Washington. Purpose Fish first landed or packaged and processed for retail sale outside Washington are not subject to the enhanced food fish tax. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $6.285 $6.285 $6.285 $6.285 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would increase revenues. However, eliminating the exemption exemption may trigger a Commerce or Import-Export Clause challenge. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $5.761 $6.285 $6.285 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 is reflected in this estimate due to the industry's volatility. Data Sources - Department of Revenue,