Products shipped out of state

From the 2024 DOR Tax Exemption Study

82.19.050(1) - Products shipped out of state Description Products manufactured or sold in Washington for use or consumption outside Washington are exempt from the litter tax. Purpose Recognizes the litter tax is typically associated with products used or consumed in Washington. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.135 $0.140 $0.145 $0.150 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 $0.129 $0.145 $0.150 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 retail sales growth rate reflected in the Economic and Revenue Forecast Council's March 2023 forecast. Data Sources - Department of Revenue, Excise tax data - Economic and Revenue Forecast Council, March 2023 forecast Additional Additional Information Information Category: Tax Base Year Enacted: 1992 Primary Beneficiaries: Businesses that pay litter tax Taxpayer Count: 2,740 Program Inconsistenc