// Exemption
Domestic uses of hazardous substance
Hazardous Substance Tax exemption · RCW 82.21.040(2) · enacted 1989
Details
- Citation
- RCW 82.21.040(2)
- Study reference
- E1268-1
- Tax type
- Hazardous Substance Tax
- Preference type
- Exemption
- Category
- Individuals
- Year enacted
- 1989
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: 0.687 · FY 2026: 0.749 · FY 2027: 0.749
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 0.776 · FY 2025: 0.789 · FY 2026: 0.789 · FY 2027: 0.789
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.38.180(2)(d) | Lost or destroyed fuel | Fuel Tax | Refund | Business | 1923 | | | 7.04 | 7.11 | 7.18 | 7.25 | 0 | 6.52 | 7.18 | 7.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 257 | E1253-1 | 82.38.180(1)(f) | Power pumping unit | Fuel Tax | Refund | Other | 2013 | | | 2.81 | 2.85 | 2.9 | 2.94 | 0 | 2.62 | 2.9 | 2.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 258 | E1255-1 | 82.38.180(2)(a) | Logging operations using federally owned roads | Fuel Tax | Refund | Other | 1998 | | | 1 | 1.01 | 1.03 | 1.04 | 0 | 0.93 | 1.03 | 1.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 259 | E1256-1 | 82.38.180(2)(b) | Special mobile equipment | Fuel Tax | Refund | Other | 1971 | | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 260 | E1257-1 | 82.38.180(2)(c) | Incidental use of public highway | Fuel Tax | Refund | Other | 1979 | | | 0.39 | 0.4 | 0.41 | 0.41 | 0 | 0.37 | 0.41 | 0.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 261 | E1258-1 | 82.42.020 | Fuel previously taxed | Fuel Tax | Exemption | Other | 1967 | | | I | I | I | I | 0 | I | I | I | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 262 | E1259-1 | 82.42.030(1,2) | Imported and exported fuel | Fuel Tax | Exemption | Other | 1967 | | | 54.86 | 53.21 | 51.42 | 49.81 | 0 | 48.78 |
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: