// Exemption

Free public hospitals

Retail Sales & Use Tax exemption · RCW 82.08.02795; 82.12.02745 · enacted 1993

All exemptions & deductions

Details

Citation
RCW 82.08.02795; 82.12.02745
Study reference
E1617-1
Tax type
Retail Sales & Use Tax
Preference type
Exemption
Category
Other
Year enacted
1993
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: CTI · FY 2026: CTI · FY 2027: CTI
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: CTI · FY 2026: CTI · FY 2027: CTI
Taxpayer savings — local ($M)
FY 2024: CTI · FY 2025: CTI · FY 2026: CTI · FY 2027: CTI
Taxpayer savings — state ($M)
FY 2024: CTI · FY 2025: CTI · FY 2026: CTI · FY 2027: CTI

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

sell it at cost to another city or county for use on public roads. Purpose Lowers costs for constructing, maintaining and preserving county and city roads. Taxpayer ($ in millions): savings FY 2016 FY 2017 FY 2018 FY 2019 State Taxes $1.835 $1.897 $1.962 $2.029 Local Taxes $0.697 $0.721 $0.745 $0.771 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2016 FY 2017 FY 2018 FY 2019 from full repeal State Taxes $0.000 $1.739 $1.962 $2.029 Local Taxes $0.000 $0.661 $0.745 $0.771 Assumptions - Sand and gravel used in local road construction is assumed to represent 7.5 percent of government contracting as reported by 70.8 percent of highway, street and bridge construction businesses. - This sector grows at an average rate of 3.4 percent annually. - Eleven months of collections in Fiscal Year 2017 due to July 1, 2016 effective date . Data Sources Department of Revenue tax return data Additional Additional Information Information Category: Government Year Enacted: 1965 Primary Beneficiaries: Cities and Counties Taxpayer Count: 320 Program Inconsistency: None evident JLARC Review: JLARC completed a full review in 2010 2016 Tax Ex

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