Exclusion
Laundry services for nonprofit health care facilities
Retail Sales & Use Tax exclusion · RCW 82.04.050(2)(a) · enacted 1973
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(2)(a)
- Study reference
- E1543-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exclusion
- Category
- Individuals
- Year enacted
- 1973
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0.037 · FY 2026: 0.042 · FY 2027: 0.044
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0.064 · FY 2026: 0.072 · FY 2027: 0.082
- Taxpayer savings — local ($M)
- FY 2024: 0.039 · FY 2025: 0.041 · FY 2026: 0.042 · FY 2027: 0.044
- Taxpayer savings — state ($M)
- FY 2024: 0.073 · FY 2025: 0.073 · FY 2026: 0.072 · FY 2027: 0.082
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.04.050(2)(a) - Laundry services for nonprofit healthcare facilities Description Charges for laundry service for nonprofit healthcare facilities are exempt from sales tax. As a result, laundry businesses providing services for nonprofit healthcare facilities are subject to B&O tax under the service classification. Purpose Indirectly reduces the cost of healthcare. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.073 $0.073 $0.072 $0.082 Local Taxes $0.039 $0.041 $0.042 $0.044 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.064 $0.072 $0.082 Local Taxes $0.000 $0.037 $0.042 $0.044 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate mirrors the sales and use taxes growth rate reflected in the Economic and Revenue Forecast Council's March 2023 forecast. - Local revenue estimates use the statewide average local sales and use taxes rate of 2.92%. Data Sources - Department of Revenue, Excise tax data - Economic and Revenue Forecast Council, March 2023
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: