// Exemption
Ostomic items
Retail Sales & Use Tax exemption · RCW 82.08.804; 82.12.804 · enacted 2004
Details
- Citation
- RCW 82.08.804; 82.12.804
- Study reference
- E1654-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Individuals
- Year enacted
- 2004
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0.59 · FY 2026: 0.67 · FY 2027: 0.69
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 1.312 · FY 2026: 1.482 · FY 2027: 1.542
- Taxpayer savings — local ($M)
- FY 2024: 0.62 · FY 2025: 0.65 · FY 2026: 0.67 · FY 2027: 0.69
- Taxpayer savings — state ($M)
- FY 2024: 1.382 · FY 2025: 1.432 · FY 2026: 1.482 · FY 2027: 1.542
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
Home Forms & Publications Publications By Subject Special Notices Legislative Changes For Property Tax Relief Programs To Calculate Combined Disposable Income Print Legislative changes for property tax relief programs to calculate combined disposable income Issue Date September 09, 2021 Intended audience: County assessors, property tax exemption and deferral program participants. The 2021 Legislature passed Substitute House Bill 1438 that allows claimants to deduct additional health care related expenses when calculating their combined disposable income for the following property tax relief programs: The senior citizen and people with disabilities exemption program. The senior citizen and people with disabilities deferral program. The people with limited income deferral program. The grant assistance program for widows/widowers of deceased veterans. Combined disposable income is the claimant’s disposable income plus the disposable income of the claimant’s spouse or domestic partner and any co-tenants less the deductions outlined below. Disposable income, for the purpose of the property tax relief programs, is defined in RCW 84.36.383(6) . Property tax relief in a calendar year is ba
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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: