Exemption
Nonprofit horse races
Parimutuel Tax exemption · RCW 67.16.105(1) · enacted 1979
Details
- Citation
- RCW 67.16.105(1)
- Study reference
- E1331-1
- Tax type
- Parimutuel Tax
- Preference type
- Exemption
- Category
- Nonprofit
- Year enacted
- 1979
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: CTI · FY 2026: CTI · FY 2027: CTI
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: CTI · FY 2025: CTI · FY 2026: CTI · FY 2027: CTI
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
67.16.105(1) - Nonprofit horse races Description Nonprofit horse race events lasting no longer than 10 days annually are exempt from the pari-mutuel tax. Purpose To support nonprofit horse race events and help revive the horse racing industry. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes CTI CTI CTI CTI 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 CTI CTI CTI Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions This exemption impacts fewer than three taxpayers; any impacts are confidential. Data Sources Washington Horse Racing Commission, Annual reports Additional Additional Information Information Category: Nonprofit Year Enacted: 1976 Primary Beneficiaries: Operators of nonprofit horse race events Taxpayer Count: Fewer than three Program Inconsistency: None evident JLARC Review: Expedited review completed in 2011 and 2022 2024 Tax Exemption Study Page 433
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: