Details
- Citation
- RCW 82.42.230(1)
- Study reference
- E1266-1
- Tax type
- Fuel Tax
- Preference type
- Refund
- Category
- Agriculture
- Year enacted
- 1982
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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
82.42.230(1) - Crop dusting Description A refund is available for aircraft fuel tax paid on fuel consumed in aircraft principally used for applying pesticides, herbicides, or other agricultural chemicals if the aircraft operates from a private, nonstate-funded airfield during at least 95% of the aircraft's regular use. Purpose To lower the aircraft fuel tax burden on certain agricultural activities. 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 $0.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 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: Agriculture
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: