Logging operations using federally owned roads

From the 2024 DOR Tax Exemption Study

82.38.180(2)(a) - Logging operations using federally owned roads Description The special fuel tax may be refunded for tax paid on fuel used for the operation of a motor vehicle as a part of or incidental to logging operations on a highway under federal jurisdiction within the boundaries of a federal area if either occurs: - The federal government requires a fee for the privilege of operating a motor vehicle on the highway. - The proceeds are reserved for constructing or maintaining roads in the federal area. Purpose To lower the cost of logging operations on federal land. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $1.000 $1.010 $1.030 $1.040 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 $0.930 $1.030 $1.040 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'