Food stamp purchases

From the 2024 DOR Tax Exemption Study

Food stamp recipients Taxpayer Count: 1,475,736 Program Inconsistency: Yes; the definition of products eligible for sales tax exemption in RCW 82.08.0293 does not exactly correspond with the products which the federal government allows to be purchased with food stamps JLARC Review: Excluded from JLARC review 2016 Tax Exemption Study 20-734 82.08.0298; 82.12.0298 - Commercial fishing boat fuel Description Diesel fuel used by vessels engaged in commercial deep-sea fishing or in the operation of commercial charter fishing boats is exempt from retail sales and use taxes. These vessels must regularly operate outside of state territorial waters and the gross income from fishing must be at least $5,000 annually. Purpose Recognizes that the majority of such fuel is consumed outside of the state. Taxpayer ($ in millions): savings FY 2016 FY 2017 FY 2018 FY 2019 State Taxes $2.007 $2.165 $2.240 $2.297 Local Taxes $0.762 $0.822 $0.851 $0.873 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2016 FY 2017 FY 2018 FY 2019 from full repeal State Taxes $0.000 $1.984 $2.240 $2.297 Local Taxes $0.000 $0.754 $0.851 $0.873 Assumptions -