// Exemption

Pollution control facilities

Public Utility Tax exemption · RCW 82.16.045; 82.34.060(2) · enacted 1967

All exemptions & deductions

Details

Citation
RCW 82.16.045; 82.34.060(2)
Study reference
E1469-1
Tax type
Public Utility Tax
Preference type
Exemption
Category
Business
Year enacted
1967
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Revenue if repealed — local ($M)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Revenue if repealed — state ($M)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

Use of computer equipment parts and services by printer or publisher. HTML PDF 82.12.807 Exemptions — Direct mail delivery charges. HTML PDF 82.12.808 Exemptions — Use of medical supplies, chemicals, or materials by comprehensive cancer centers. HTML PDF 82.12.809 Exemptions — Vehicles using clean alternative fuels and electric vehicles, exceptions — Quarterly transfers. HTML PDF 82.12.810 Exemptions — Air pollution control facilities at a thermal electric generation facility — Exceptions — Payments on cessation of operation. HTML PDF 82.12.811 Exemptions — Coal used at coal-fired thermal electric generation facility — Application — Demonstration of progress in air pollution control — Notice of emissions violations — Reapplication — Payments on cessation of operation. HTML PDF 82.12.814 Exemptions — Mobility enhancing equipment. HTML PDF 82.12.817 Exemptions — Fuel cell electric vehicles. HTML PDF 82.12.818

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: