Fuel for state or county ferries

From the 2024 DOR Tax Exemption Study

82.08.0255(1)(d,e); 82.12.0256(2)(e,f) - Fuel for state or county ferries Description Motor vehicle or special fuel purchased for use in Washington or county-owned ferries is exempt from sales and use taxes. Purpose Reduces the cost for state and local government to provide ferry service. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $2.661 $2.664 $2.682 $2.761 Local Taxes $1.196 $1.198 $1.206 $1.241 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $2.442 $2.682 $2.761 Local Taxes $0.000 $1.098 $1.206 $1.241 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate mirrors the consumer energy price growth rate reflected in the S&P Global Market Intelligence March 2023 forecast. - Local revenue estimates use the statewide average local sales and use tax rate of 2.92%. Data Sources - Department of Transportation, Washington state ferries route statements for fiscal years 2017 to 2020 - Various websites for county run ferry systems - S&P Global Market Intellig