Exemption

Food stamp purchases

Retail Sales & Use Tax exemption · RCW 82.08.0297; 82.12.0297 · enacted 1987

All exemptions & deductions

Details

Citation
RCW 82.08.0297; 82.12.0297
Study reference
E1633-1
Tax type
Retail Sales & Use Tax
Preference type
Exemption
Category
Individuals
Year enacted
1987
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 64.38 · FY 2026: 70.95 · FY 2027: 71.68
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 143.13 · FY 2026: 157.75 · FY 2027: 159.36
Taxpayer savings — local ($M)
FY 2024: 69.52 · FY 2025: 70.23 · FY 2026: 70.95 · FY 2027: 71.68
Taxpayer savings — state ($M)
FY 2024: 154.55 · FY 2025: 156.15 · FY 2026: 157.75 · FY 2027: 159.36

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Publications By Subject Tax Topics 2017 Tax Legislation Print 2017 Tax legislation The following is a brief summary of the tax-related bills passed by the Legislature and signed into law by Gov. Inslee during the 2017 legislative session: Bottled water subject to sales tax New nexus standard for retailing B&O tax Marketplace fairness changes Martial arts - Retail sales tax changes Expired tax exemptions Eliminating wholesale vehicle dealer license Clarification of use permits for entity owned vessels Relating to promoting a sustainable, local renewable energy industry through the modification of renewable energy tax incentives Streamlined sales tax mitigation to local governments Enhanced food fish excise tax increase Relating to tax credits for clean alternative fuel commercial vehicles Washington's motion picture and film industries B&O tax credits for contributors to Washington Filmworks Main street tax credit Silicon smelters tax relief Relating to solar silicon manufacturing Relating to semiconductor materials manufacturing Nonprofit organizations selling wine at auction Sales of spirits by distributors to employees Beer, spirits and wine distributors

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: