// Exemption
Fuel sold to the military
Fuel Tax exemption · RCW 82.38.080(2)(a) · enacted 1933
Details
- Citation
- RCW 82.38.080(2)(a)
- Study reference
- E1248-1
- Tax type
- Fuel Tax
- Preference type
- Exemption
- Category
- Government
- Year enacted
- 1933
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: 0.106 · FY 2026: 0.117 · FY 2027: 0.118
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 0.114 · FY 2025: 0.116 · FY 2026: 0.117 · FY 2027: 0.118
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.34.060(2) | Pollution control facilities | B&O Tax | Credit | Business | 1967 | | | CTI | CTI | CTI | CTI | 0 | CTI | CTI | CTI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 110 | E1110-1 | 82.04.4271 | Nonprofit youth organization fees | B&O Tax | Deduction | Nonprofit | 1981 | | | 0.351 | 0.379 | 0.41 | 0.442 | 0 | 0.348 | 0.41 | 0.442 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 111 | E1111-1 | 82.04.4272 | Direct mail delivery charges | B&O Tax | Deduction | Business | 2005 | | | 0.069 | 0.07 | 0.073 | 0.076 | 0 | 0.064 | 0.073 | 0.076 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 112 | E1112-1 | 82.04.4274 | Nonprofit property management | B&O Tax | Deduction | Tax Base | 2011 | | | 1.25 | 1.29 | 1.35 | 1.41 | 0 | 1.19 | 1.35 | 1.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 113 | E1113-1 | 82.04.4275 | Child welfare services | B&O Tax | Deduction | Nonprofit | 2011 | | | 0.055 | 0.054 | 0.062 | 0.067 | 0 | 0.049 | 0.062 | 0.067 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 114 | E1789-1 | 82.04.4276 | Loans to rural electric cooperatives | B&O Tax | Deduction | Business | 2023 | | | CTI | CTI | CTI | CTI | 0 | CTI | CTI | CTI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 115 | E1114-1 | 82.04.4281(1)(a) | Investments by nonfinancial firms | B&O Tax |
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: