Coal for thermal generating plants

From the 2024 DOR Tax Exemption Study

82.08.810; 82.12.810 - Air pollution control facilities Description Sales of tangible personal property and charges for labor and services performed in respect to the construction or installation of air pollution control facilities at a thermal electric generating facility placed in operation after December 31, 1969, and before July 1, 1975, are exempt from sales and use taxes. The exemption is contingent upon production levels for the plant being maintained above the 20% annual capacity factor between 2003 and 2022. All or a portion of the tax previously exempted must be repaid if production falls below this level. Purpose To encourage the construction or installation of air pollution control devices at the Centralia coal fired thermal generating plant. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes CTI CTI CTI CTI Local Taxes CTI CTI CTI CTI Repeal of Repealing this exemption would not increase revenues due to Centralia plant exemption closing by end of 2025. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 CTI CTI CTI Local Taxes $0.000 CTI CTI CTI Assumptions This exemption impacts fewer