// Credit
Commercial area revitalization contributions (main street program)
Public Utility Tax credit · RCW 82.73.030 · enacted 2005
Details
- Citation
- RCW 82.73.030
- Study reference
- E1502-1
- Tax type
- Public Utility Tax
- Preference type
- Credit
- Category
- Other
- Year enacted
- 2005
- End date
- 2032-01-01 00:00:00
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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: 0.81 · FY 2026: 0.88 · FY 2027: 0.88
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 0.88 · FY 2025: 0.88 · FY 2026: 0.88 · FY 2027: 0.88
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.73.030 - Commercial area revitalization contributions (main street program) Additional Additional Information Information Category: Other Year Enacted: 2005 Primary Beneficiaries: Businesses participating in commercial area revitalization. Taxpayer Count: 436 Program Inconsistency: None evident JLARC Review: Expedited review completed in 2016 with an upcoming review in 2026 2024 Tax Exemption Study Page 272 Chapter 3 Brokered Natural Gas 2024 Tax Exemption Study Page 273 82.12.022(3) - Natural and manufactured gas not delivered by pipeline Description Natural or manufactured gas delivered to customers by means other than through a pipeline is not subject to a brokered natural gas use tax. Purpose This statute was enacted to clarify the application of this tax. 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 $0.000 Repeal of Repealing this exemption would not increase revenues. exemption Potential ($ 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 Currently, natural gas
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: