Exclusion
Fertilizer and chemical sprays
Retail Sales & Use Tax exclusion · RCW 82.04.050(11) · enacted 1943
No 2025–26 change identified — this preference was reviewed against the 2025–26 session laws and is unchanged from the 2024 study baseline.
Details
- Citation
- RCW 82.04.050(11)
- Study reference
- E1539-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exclusion
- Category
- Other
- Year enacted
- 1943
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 18.41 · FY 2026: 23.11 · FY 2027: 24.24
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 70.07 · FY 2026: 79.95 · FY 2027: 83.85
- Taxpayer savings — local ($M)
- FY 2024: 21.05 · FY 2025: 22.1 · FY 2026: 23.11 · FY 2027: 24.24
- Taxpayer savings — state ($M)
- FY 2024: 72.8 · FY 2025: 76.44 · FY 2026: 79.95 · FY 2027: 83.85
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.04.050(11) - Fertilizer and chemical sprays Description The definition of retail sales excludes sales of chemical sprays and washes for the post-harvest treatment of fruit, sales of fertilizer and spray materials when used in the commercial production of any agricultural commodity. The same statute exempts fertilizer and spray sold to landowners participating in specified federal conservation and habitat protection programs or a cooperative habitat agreement with the Washington Department of Fish and Wildlife. Purpose To support the agricultural industry. Fertilizer is similar to a component part (and therefore purchased for resale), because it is absorbed into or becomes an integral part of an agricultural product. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $72.800 $76.440 $79.950 $83.850 Local Taxes $21.050 $22.100 $23.110 $24.240 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $70.070 $79.950 $83.850 Local Taxes $0.000 $18.410 $23.110 $24.240 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 mon
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: