Deduction
Interstate transportation - through freight
Public Utility Tax deduction · RCW 82.16.050(8) · enacted 1937
Details
- Citation
- RCW 82.16.050(8)
- Study reference
- E1491-1
- Tax type
- Public Utility Tax
- Preference type
- Deduction
- Category
- Interstate Commerce
- Year enacted
- 1937
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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
82.16.050(8) - Interstate transportation - through freight Description Businesses may deduct income subject to the PU tax when transporting interstate goods that stop in Washington for storage, manufacturing, or processing before being sent to its final destination. Purpose To avoid taxing interstate goods. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this deduction would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions Impacts are included in the estimate for interstate transportation: in-state portion. Data Sources Department of Revenue, Excise tax data Additional Additional Information Information Category: Interstate Commerce Year Enacted: 1937 Primary Beneficiaries: Shipping industry Taxpayer Count: 520 Program Inconsistency: None evident JLARC Review: Full review completed in 2023 2024 Tax Exemption Study Page 675
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: