Exemption
Digital automated service - travel agent services
Retail Sales & Use Tax exemption · RCW 82.04.192(3)(b)(xi) · enacted 2009
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 82.04.192(3)(b)(xi)
- Study reference
- E1559-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Business
- Year enacted
- 2009
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 3.63 · FY 2026: 4.12 · FY 2027: 4.3
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 6.48 · FY 2026: 7.36 · FY 2027: 7.69
- Taxpayer savings — local ($M)
- FY 2024: 3.8 · FY 2025: 3.96 · FY 2026: 4.12 · FY 2027: 4.3
- Taxpayer savings — state ($M)
- FY 2024: 8.46 · FY 2025: 8.8 · FY 2026: 9.17 · FY 2027: 9.56
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.04.192(3)(b)(xi) - Digital automated service - travel agent services Description Digital automated services are retail sales. However, the definition of digital automated services excludes travel agent services, including online travel services, and automated systems used by travel agents to book reservations. As a result, charges for these services are not subject to sales tax. Purpose To decrease taxes for travel agent services. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $8.460 $8.800 $9.170 $9.560 Local Taxes $3.800 $3.960 $4.120 $4.300 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $6.480 $7.360 $7.690 Local Taxes $0.000 $3.630 $4.120 $4.300 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate mirrors the B&O taxable activity growth rates 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%. - Estimate reflects the gain from
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