Exemption
Constitutional or Federal prohibition on hazardous substance
Hazardous Substance Tax exemption · RCW 82.21.040(6) · enacted 1989
Details
- Citation
- RCW 82.21.040(6)
- Study reference
- E1272-1
- Tax type
- Hazardous Substance Tax
- Preference type
- Exemption
- Category
- Tax Base
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.21.040(6) - Constitutional or Federal prohibition on hazardous substance Description Persons or activities that the U.S. Constitution prohibits taxing are exempt from the hazardous substance tax. Purpose To prevent violating constitutional law. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenues because such an act would exemption be unconstitutional. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions No revenue impact. Collecting tax revenue would be unconstitutional. Data Sources None Additional Additional Information Information Category: Tax base Year Enacted: 1989 Primary Beneficiaries: None Taxpayer Count: 0 Program Inconsistency: None evident JLARC Review: No review completed 2024 Tax Exemption Study Page 366
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: