Exemption
Fuel previously taxed
Fuel Tax exemption · RCW 82.42.020 · enacted 1967
Details
- Citation
- RCW 82.42.020
- Study reference
- E1258-1
- Tax type
- Fuel Tax
- Preference type
- Exemption
- Category
- Other
- Year enacted
- 1967
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: I · FY 2026: I · FY 2027: I
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: I · FY 2025: I · FY 2026: I · FY 2027: I
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.42.020 - Fuel previously taxed Description The aircraft fuel tax is collected and paid to the state only once for the same fuel. Sales of aircraft fuel on which the tax was previously paid are deductible from the total tax due. Purpose To eliminate double taxation. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Indeterminate Indeterminate Indeterminate Indeterminate Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this deduction would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 Indeterminate Indeterminate Indeterminate Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions Taxpayer savings are unknown. The Department of Licensing's system does not capture the refund amounts in an accessible report. The agency plans on updating its system in the near future which will allow this reporting capability. Data Sources Department of Licensing, Fuel tax data Additional Additional Information Information Category: Other Year Enacted: 1967 Primary Beneficiaries: Aviators Taxpayer Count: Unknown Program Inconsistency: None evident JLARC Review: Upcoming revie
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