Special mobile equipment

From the 2024 DOR Tax Exemption Study

82.38.180(2)(b) - Special mobile equipment Description The special fuel tax may be refunded for tax paid on fuel used by special mobile equipment. Purpose Fuel tax receipts can only be used for highway purposes under the 18th Amendment to the state constitution. The refund helps to assure that the tax applies only to fuel used on public highways. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 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 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions Amounts for this exemption are included with the exemption for non-highway fuel use, RCW 82.38.180(1a). Data Sources Department of Licensing, Fuel tax data Additional Additional Information Information Category: Other Year Enacted: 1971 Primary Beneficiaries: Persons using special mobile equipment Taxpayer Count: Unknown Program Inconsistency: None evident JLARC Review: Full review completed in 2012 with an upcoming review in 2025 2024 Tax Exemption