// Exclusion
Self-service laundry facilities
Retail Sales & Use Tax exclusion · RCW 82.04.050(2)(a) · enacted 1998
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
- E1544-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exclusion
- Category
- Individuals
- Year enacted
- 1998
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 1.23 · FY 2026: 1.371 · FY 2027: 1.401
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 2.36 · FY 2026: 2.631 · FY 2027: 2.687
- Taxpayer savings — local ($M)
- FY 2024: 2.5 · FY 2025: 2.555 · FY 2026: 2.61 · FY 2027: 2.667
- Taxpayer savings — state ($M)
- FY 2024: 5.16 · FY 2025: 5.273 · FY 2026: 5.387 · FY 2027: 5.503
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
PDF RCW 82.04.050 "Sale at retail," "retail sale." (Effective until October 1, 2025.) (1)(a) "Sale at retail" or "retail sale" means every sale of tangible personal property (including articles produced, fabricated, or imprinted) to all persons irrespective of the nature of their business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for consumers other than a sale to a person who: (i) Purchases for the purpose of resale as tangible personal property in the regular course of business without intervening use by such person, but a purchase for the purpose of resale by a regional transit authority under RCW 81.112.300 is not a sale for resale; or (ii) Installs, repairs, cleans, alters, imprints, improves, constructs, or decorates real or personal property of or for consumers, if such tangible personal property becomes an ingredient or component of such real or personal property without intervening use by such person; or (iii) Purchases for the purpose of consuming the property purchased in producing for sale as a new article of tangible personal property or subs
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