Trail grooming services

From the 2024 DOR Tax Exemption Study

82.08.0203 - Trail grooming services Description Sales of trail grooming services to Washington or nonprofit corporations are not subject to sales tax. Trail grooming means the activity of snow compacting, snow redistribution, or snow removal on state-owned or privately owned trails. Purpose To provide higher quality and safer cross country ski trails in Washington and to promote tourism. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.227 $0.235 $0.244 $0.252 Local Taxes $0.066 $0.068 $0.070 $0.073 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.216 $0.244 $0.252 Local Taxes $0.000 $0.062 $0.070 $0.073 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate mirrors the taxable retail sales growth rate reflected in the Economic and Revenue Forecast Council's March 2023 forecast. - Local revenue estimates use the rural average local sales and use tax rate of 1.88%. Data Sources - Washington Parks and Recreation Commission, Trail grooming and snow remo