Exemption
Fuel delivered into certified bulk storage tanks
Fuel Tax exemption · RCW 82.42.030(8) · enacted 2013
Details
- Citation
- RCW 82.42.030(8)
- Study reference
- E1264-1
- Tax type
- Fuel Tax
- Preference type
- Exemption
- Category
- Other
- Year enacted
- 2013
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: 69.83 · FY 2026: 73.62 · FY 2027: 71.3
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 78.53 · FY 2025: 76.17 · FY 2026: 73.62 · FY 2027: 71.3
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.42.030(8) - Fuel delivered into certified bulk storage tanks Description Aircraft fuel delivered into the bulk storage tank of a certified user is exempt from the aircraft fuel tax. Purpose To lower the cost of operations for commercial air carriers. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $78.530 $76.170 $73.620 $71.300 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 $69.830 $73.620 $71.300 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: 2013 Primary Beneficiaries: Certified users of aviation fuel Taxpayer Count: Unknown Program Inconsis
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