Fuel previously taxed

From the 2024 DOR Tax Exemption Study

82.38.030(9)(e); 82.38.032 - Fuel previously taxed Description Fuel sold or removed in Washington to an unlicensed entity is exempt from fuel taxes if there was a prior taxable removal, entry, or sale of the fuel. International fuel tax agreement licensees or persons operating motor vehicles under other reciprocity agreements are exempt from fuel tax if the tax has been previously imposed and paid. Purpose To eliminate double taxation. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes CTI CTI CTI CTI 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 CTI CTI CTI Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions This exemption impacts fewer than three taxpayers; any impacts are confidential. Data Sources Department of Licensing, Fuel tax data Additional Additional Information Information Category: Other Year Enacted: 1998 Primary Beneficiaries: International fuel tax agreement licensees Taxpayer Count: Fewer than three Program Inconsistency: None evident JLARC Review: Expedited review com