Exemption
Urban transportation
Fuel Tax exemption · RCW 82.38.080(1)(f,g); 82.38.180(3)(b) · enacted 1957
Details
- Citation
- RCW 82.38.080(1)(f,g); 82.38.180(3)(b)
- Study reference
- E1247-1
- Tax type
- Fuel Tax
- Preference type
- Exemption
- Category
- Government
- Year enacted
- 1957
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: 4.76 · FY 2026: 5.27 · FY 2027: 5.35
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 5.11 · FY 2025: 5.19 · FY 2026: 5.27 · FY 2027: 5.35
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.38.080(1)(f,g); 82.38.180(3)(b) - Urban transportation Description Fuel sold to publicly and privately owned urban passenger transportation systems is exempt from the special fuel tax. Purpose To lower the operating costs of public transportation systems. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $5.110 $5.190 $5.270 $5.350 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 $4.760 $5.270 $5.350 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. - Growth rate mirrors the special fuel tax collections growth rate reflected in the Transportation Revenue Forecast Council's March 2023 forecast. Data Sources - Department of Licensing, Fuel tax data - Transportation Revenue Forecast Council, March 2023 forecast Additional Additional Information Information Category: Government Year Enacted: 1957 Primary Beneficiaries: Urban transportation systems Taxpayer Count: Unknown Program Inconsiste
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