// Exemption
Film and video production equipment or services
Retail Sales & Use Tax exemption · RCW 82.08.0315; 82.12.0315 · enacted 1995
Details
- Citation
- RCW 82.08.0315; 82.12.0315
- Study reference
- E1638-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Business
- Year enacted
- 1995
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 1.4 · FY 2026: 1.5 · FY 2027: 1.5
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 3 · FY 2026: 3.3 · FY 2027: 3.3
- Taxpayer savings — local ($M)
- FY 2024: 1.5 · FY 2025: 1.5 · FY 2026: 1.5 · FY 2027: 1.5
- Taxpayer savings — state ($M)
- FY 2024: 3.3 · FY 2025: 3.3 · FY 2026: 3.3 · FY 2027: 3.3
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
Relay Service by calling 711. Questions? Complete the online form at https://dor.wa.gov/communications or call 800-647-7706. If you want a binding ruling from the Department, complete the form at https://dor.wa.gov/rulings. Page 1
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: