// Exemption
Watershed and flood protection
Retail Sales & Use Tax exemption · RCW 82.08.0271; 82.12.930 · enacted 1963
Details
- Citation
- RCW 82.08.0271; 82.12.930
- Study reference
- E1607-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Government
- Year enacted
- 1963
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0.05 · FY 2026: 0.05 · FY 2027: 0.05
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0.11 · FY 2026: 0.12 · FY 2027: 0.12
- Taxpayer savings — local ($M)
- FY 2024: 0.05 · FY 2025: 0.05 · FY 2026: 0.05 · FY 2027: 0.05
- Taxpayer savings — state ($M)
- FY 2024: 0.12 · FY 2025: 0.12 · FY 2026: 0.12 · FY 2027: 0.12
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
PDF RCW 82.08.0271 Exemptions — Sales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts. The tax levied by RCW 82.08.020 shall not apply to sales to municipal corporations, the state, and all political subdivisions thereof of tangible personal property consumed and/or of labor and services rendered in respect to contracts for watershed protection and/or flood prevention. This exemption shall be limited to that portion of the selling price which is reimbursed by the United States government according to the provisions of the Watershed Protection and Flood Prevention Act, Public Laws 566, as amended. [ 1980 c 37 s 37 . Formerly RCW 82.08.030 (19).] NOTES: Intent — 1980 c 37: See note following RCW 82.04.4281 .
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: