Farm products shipped to ports

From the 2024 DOR Tax Exemption Study

- Department of Revenue Taxpayer Database - Economic & Revenue Forecast Council February 2015 Forecast Additional Additional Information Information Category: Individuals Year Enacted: 1949 Primary Beneficiaries: Vehicle Dealers and Manufacturers Taxpayer Count: 663 Program Inconsistency: None JLARC Review: JLARC completed a full review in 2010 2016 Tax Exemption Study 20-695 82.08.0265 - Items repaired for nonresidents Description Charges for repairing, cleaning, altering or installing tangible personal property belonging to a nonresident are exempt from retail sales tax for property delivered to a location outside of the state. Equipment Repaired In-State and Delivered to a Nonresident Out-of-State Source: JLARC Interpretation of RCW 82.08.0265, 2011 Tax Preference Performance Reviews Purpose Increases the competitive position of Washington firms that repair items for nonresidents. Taxpayer ($ in millions): savings FY 2016 FY 2017 FY 2018 FY 2019 State Taxes $2.186 $2.306 $2.419 $2.522 Local Taxes $0.831 $0.876 $0.919 $0.958 Repeal of Repealing this exemption would not increase revenues. exemption When the Legislature enacted this exemption, the sourcing of services was to where