Exemption
Poultry used in production
Retail Sales & Use Tax exemption · RCW 82.08.0267; 82.12.0262 · enacted 1961
Details
- Citation
- RCW 82.08.0267; 82.12.0262
- Study reference
- E1604-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Agriculture
- Year enacted
- 1961
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0.068 · FY 2026: 0.076 · FY 2027: 0.079
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0.233 · FY 2026: 0.264 · FY 2027: 0.275
- Taxpayer savings — local ($M)
- FY 2024: 0.071 · FY 2025: 0.074 · FY 2026: 0.076 · FY 2027: 0.079
- Taxpayer savings — state ($M)
- FY 2024: 0.245 · FY 2025: 0.254 · FY 2026: 0.264 · FY 2027: 0.275
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.08.0267; 82.12.0262 - Poultry used in production Description Poultry used for producing poultry or poultry products are exempt from sales and use taxes. Purpose To support the agricultural industry. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.245 $0.254 $0.264 $0.275 Local Taxes $0.071 $0.074 $0.076 $0.079 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.233 $0.264 $0.275 Local Taxes $0.000 $0.068 $0.076 $0.079 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate mirrors the retail taxable activity growth rate reflected in the Economic and Revenue Forecast Council's March 2023 forecast. - Washington contains no hatcheries producing genetically improved chicks on a large-scale basis for commercial producers. - Most of Washington’s commercial egg producers purchase their replacement chicks from out-of-state hatcheries that deliver the chicks to them. - Purchases of replacement chicks by Washington commercial laying operations are estimated at
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: