Exemption
Emergency air transportation
Fuel Tax exemption · RCW 82.42.030(6) · enacted 2003
Details
- Citation
- RCW 82.42.030(6)
- Study reference
- E1262-1
- Tax type
- Fuel Tax
- Preference type
- Exemption
- Category
- Other
- Year enacted
- 2003
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: 18.12 · FY 2026: 19.11 · FY 2027: 18.5
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 20.38 · FY 2025: 19.77 · FY 2026: 19.11 · FY 2027: 18.5
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.42.030(6) - Emergency air transportation Description Aircraft fuel sold to emergency medical air transport service providers is exempt from the aircraft fuel tax. Purpose Lowers the cost of providing emergency medical air transport services. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $20.380 $19.770 $19.110 $18.500 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 $18.120 $19.110 $18.500 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: Other Year Enacted: 2003 Primary Beneficiaries: Medical air transport service providers Taxpayer Count: Unknown Program Inconsiste
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