Exemption
Trail grooming services
Retail Sales & Use Tax exemption · RCW 82.08.0203 · enacted 2008
Details
- Citation
- RCW 82.08.0203
- Study reference
- E1567-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Other
- Year enacted
- 2008
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0.062 · FY 2026: 0.07 · FY 2027: 0.073
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0.216 · FY 2026: 0.244 · FY 2027: 0.252
- Taxpayer savings — local ($M)
- FY 2024: 0.066 · FY 2025: 0.068 · FY 2026: 0.07 · FY 2027: 0.073
- Taxpayer savings — state ($M)
- FY 2024: 0.227 · FY 2025: 0.235 · FY 2026: 0.244 · FY 2027: 0.252
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
1. [Home](/) 2. [Education](/education) 3. [Industry Guides](/education/industry-guides) 4. Landscaping, Horticultural, And Trail Grooming Services Print # Landscaping, horticultural, and trail grooming services Landscaping, horticultural, and trail grooming businesses provide a variety of services to their clients. Not all services are taxable in the same way. This guide explains how each type of service is taxable, and what these businesses need to correctly file their excise tax return. * [Printer-friendly version](/book/export/html/937 "Show a printer-friendly version of this book page and its sub-pages.")
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This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: