Exemption
Aircraft fuel sold to federal government
Fuel Tax exemption · RCW 82.42.030(3) · enacted 1971
Details
- Citation
- RCW 82.42.030(3)
- Study reference
- E1260-1
- Tax type
- Fuel Tax
- Preference type
- Exemption
- Category
- Government
- Year enacted
- 1971
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: 39.7 · FY 2026: 41.86 · FY 2027: 40.54
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 44.66 · FY 2025: 43.31 · FY 2026: 41.86 · FY 2027: 40.54
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.42.030(3) - Aircraft fuel sold to the federal government Description Aircraft fuel sold to the federal government, including any agency thereof, is exempt from the aircraft fuel tax. Purpose To lower the cost of government. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $44.660 $43.310 $41.860 $40.540 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 $39.700 $41.860 $40.540 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 aircraft 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: Government Year Enacted: 1971 Primary Beneficiaries: Federal Government Taxpayer Count: Unknown Program Inconsistency: None evident JLARC Review: No
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