Exemption

Public works contracts

Leasehold Excise Tax exemption · RCW 82.29A.130(11) · enacted 1976

All exemptions & deductions

Details

Citation: RCW 82.29A.130(11)
Study reference: E1296-1
Tax type: Leasehold Excise Tax
Preference type: Exemption
Category: Other
Year enacted: 1976
End date: 2034-01-01 00:00:00

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M): FY 2024: 0 · FY 2025: I · FY 2026: I · FY 2027: I
Revenue if repealed — state ($M): FY 2024: 0 · FY 2025: I · FY 2026: I · FY 2027: I
Taxpayer savings — local ($M): FY 2024: I · FY 2025: I · FY 2026: I · FY 2027: I
Taxpayer savings — state ($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

82.29A.130(11) - Public works contracts Description All leasehold interests of public works contractors while completing public works projects for the state or federal government are exempt from leasehold excise tax. Purpose To minimize the cost to government of public works construction projects. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Indeterminate Indeterminate Indeterminate Indeterminate Local Taxes Indeterminate Indeterminate Indeterminate Indeterminate Repeal of Repealing this exemption may possibly 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 Indeterminate Indeterminate Indeterminate Assumptions No data is available to determine if this exemption is being utilized, therefore the impact is indeterminate but assumed to be minimal. Data Sources Department of Revenue, Leasehold excise tax data Additional Additional Information Information Category: Other Year Enacted: 1998 Primary Beneficiaries: Government and contractors Taxpayer Count: Unknown Program Inconsistency: None evident JLARC Rev

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