// Exemption

Fuel for urban transit or passenger-only ferries

Retail Sales & Use Tax exemption · RCW 82.08.0255(1)(a,c); 82.12.0256(2)(a,c) · enacted 1980

All exemptions & deductions

Details

Citation
RCW 82.08.0255(1)(a,c); 82.12.0256(2)(a,c)
Study reference
E1580-1
Tax type
Retail Sales & Use Tax
Preference type
Exemption
Category
Interstate Commerce
Year enacted
1980
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 2.614 · FY 2026: 2.928 · FY 2027: 3.017
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 5.813 · FY 2026: 6.51 · FY 2027: 6.708
Taxpayer savings — local ($M)
FY 2024: 2.787 · FY 2025: 2.852 · FY 2026: 2.928 · FY 2027: 3.017
Taxpayer savings — state ($M)
FY 2024: 6.197 · FY 2025: 6.342 · FY 2026: 6.51 · FY 2027: 6.708

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Chapter 82.14 RCW LOCAL RETAIL SALES AND USE TAXES Sections HTML PDF 82.14.010 Legislative finding — Purpose. HTML PDF 82.14.020 Definitions. HTML PDF 82.14.030 Sales and use taxes authorized — Additional taxes authorized — Maximum rates. HTML PDF 82.14.032 Alteration of tax rate pursuant to government service agreement. HTML PDF 82.14.034 Alteration of county's share of city's tax receipts pursuant to government service agreement. HTML PDF 82.14.036 Imposition or alteration of additional taxes — Referendum petition to repeal — Procedure — Exclusive method. HTML PDF 82.14.040 County ordinance to contain credit provision. HTML PDF 82.14.045 Sales and use taxes for public transportation systems. HTML PDF 82.14.0455 Sales and use tax for transportation benefit districts. HTML PDF 82.14.048 Sales and use taxes for public facilities districts — Definitions. HTML PDF 82.14.0485 Sales and use tax for baseball stadium — Counties with population of one million or more — Deduction from tax otherwise required — "Baseball stadium" defined. HTML PDF 82.14.0486 State contribution for baseball stadium limited. HTML PDF 82.14.049 Sales and use tax for public sports facilities — Tax upon retail ren

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: