// Exclusion

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Retail Sales & Use Tax exclusion · RCW 82.04.050(3)(d)(ii) · enacted 1995

All exemptions & deductions

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(3)(d)(ii)
Study reference
E1547-1
Tax type
Retail Sales & Use Tax
Preference type
Exclusion
Category
Individuals
Year enacted
1995
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 3.34 · FY 2026: 4.24 · FY 2027: 4.48
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 6.64 · FY 2026: 7.65 · FY 2027: 8.08
Taxpayer savings — local ($M)
FY 2024: 3.8 · FY 2025: 4.01 · FY 2026: 4.239 · FY 2027: 4.48
Taxpayer savings — state ($M)
FY 2024: 6.86 · FY 2025: 7.24 · FY 2026: 7.65 · FY 2027: 8.08

CTI = confidential taxpayer information · D = unable to disclose

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: