Exclusion
RTA maintenance service agreements
Retail Sales & Use Tax exclusion · RCW 82.04.050(13) · enacted 2005
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(13)
- Study reference
- E1542-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exclusion
- Category
- Agriculture
- Year enacted
- 2005
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: CTI · FY 2026: CTI · FY 2027: CTI
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: CTI · FY 2026: CTI · FY 2027: CTI
- Taxpayer savings — local ($M)
- FY 2024: CTI · FY 2025: CTI · FY 2026: CTI · FY 2027: CTI
- Taxpayer savings — state ($M)
- FY 2024: CTI · FY 2025: CTI · FY 2026: CTI · FY 2027: CTI
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.04.050(13) - RTA maintenance service agreements Description Tangible personal property, labor, or services provided by a transit agency to a regional transportation authority (RTA) pursuant to a maintenance contract are exempt from sales and use taxes. This applies to items installed in bus or rail transportation equipment. Purpose To facilitate regional transportation and clarify the application of sales tax to the RTA. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes CTI CTI CTI CTI Local Taxes CTI CTI CTI CTI 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 CTI CTI CTI Local Taxes $0.000 CTI CTI CTI Assumptions This exemption impacts fewer than three taxpayers; any impacts are confidential. Data Sources None Additional Additional Information Information Category: Government Year Enacted: 2005 Primary Beneficiaries: Regional Transit Authority Taxpayer Count: Fewer than three Program Inconsistency: None evident JLARC Review: Expedited reviews completed in 2016 and 2020 2024 Tax Exemption Study Page 778
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: