Exported fuel refunds

From the 2024 DOR Tax Exemption Study

82.38.180(1)(b) - Exported fuel refunds Description The motor vehicle and special fuel taxes may be refunded for taxes paid on fuel exported for use outside Washington. This does not include fuel distributed to a federally recognized Indian tribal reservation within Washington. Purpose To impose fuel tax only on fuel used on Washington’s public highways. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $1,236.100 $1,248.300 $1,260.400 $1,272.400 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 $1,144.300 $1,260.400 $1,272.400 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 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: Inters