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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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
Self-service and coin-operated laundry facilities. The definition of "retail sale" excludes charges made for the use of self-service or coin-operated laundry facilities. RCW 82.04.050 . Thus, gross income received from charges for the use of such facilities is subject to the service and other activities B&O tax. Retail sales tax does not apply to these charges.
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: