// Exemption

Commercial fishing boat fuel

Retail Sales & Use Tax exemption · RCW 82.08.0298; 82.12.0298 · enacted 1987

All exemptions & deductions

Details

Citation
RCW 82.08.0298; 82.12.0298
Study reference
E1634-1
Tax type
Retail Sales & Use Tax
Preference type
Exemption
Category
Business
Year enacted
1987
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0.889 · FY 2026: 0.986 · FY 2027: 1.021
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 1.976 · FY 2026: 2.194 · FY 2027: 2.27
Taxpayer savings — local ($M)
FY 2024: 0.961 · FY 2025: 0.969 · FY 2026: 0.986 · FY 2027: 1.021
Taxpayer savings — state ($M)
FY 2024: 2.137 · FY 2025: 2.155 · FY 2026: 2.194 · FY 2027: 2.27

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Publications By Name Print Publications by name A complete list of publications is listed below. To quickly find your publication, click on the first letter of the title below: A B C D E F G H I J K L M N O P Q R S T U V W X Y Z All Property Tax and Timber Tax publications are grouped together. A Aerospace Industry : List of aerospace tax incentives. Agriculture Guide : Help farmers understand their tax liability. Aircraft Taxes : Explanation of the annual taxes imposed on using an aircraft in Washington. Amend Your Tax Return, How to : Explains the steps to amend your tax return. Annual Reports Department of Revenue Annual Report Unclaimed Property Annual Report Audit Process Brochure : Covers audit process including documents to be examined and what happens after audit. Auto Dealer Guide to Excise Taxes : B&O Sales/use tax application for auto dealers. B Bail Bond Agency Guide to Excise Taxes : Excise tax information for persons engaged in writing bail bonds. Beauticians Guide : Industry specific information for beauticians. Business and Occupation (B & O) Tax : Business and occupation tax fact sheet. Business licensing with My DOR Business tax basics :

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This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: