Exclusion
Pollination agents
Retail Sales & Use Tax exclusion · RCW 82.04.050(11) · enacted 1993
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
- E1540-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exclusion
- Category
- Agriculture
- Year enacted
- 1993
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0.046 · FY 2026: 0.051 · FY 2027: 0.051
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0.16 · FY 2026: 0.175 · FY 2027: 0.177
- Taxpayer savings — local ($M)
- FY 2024: 0.05 · FY 2025: 0.05 · FY 2026: 0.051 · FY 2027: 0.051
- Taxpayer savings — state ($M)
- FY 2024: 0.172 · FY 2025: 0.174 · FY 2026: 0.175 · FY 2027: 0.177
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.04.050(11) - Pollination agents Description The definition of “retail sale” excludes sales of agents for enhanced pollination including insects such as bees to persons or farmers participating in certain habitat development/conservation programs, or farmers for the purpose of producing any agricultural product for sale. Purpose To aid certain sectors of the agricultural industry reliant on pollination agents to produce agricultural products (such as the alfalfa industry) and make those agricultural sectors more competitive with competitors in other countries. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.172 $0.174 $0.175 $0.177 Local Taxes $0.050 $0.050 $0.051 $0.051 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.160 $0.175 $0.177 Local Taxes $0.000 $0.046 $0.051 $0.051 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Local revenue estimates use the rural average local sales and use tax rate of 1.879%. - Farm production expenses expected to increas
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