Coal for thermal generating plants

From the 2024 DOR Tax Exemption Study

82.08.811; 82.12.811 - Coal for thermal generating plants Description Purchases of coal used at a thermal electric generating facility placed in operation after December 3, 1969, and before July 1, 1975, are exempt from sales and use taxes. The exemption is contingent upon the following: - Owners of the plant demonstrate to the Department of Ecology that progress is being made to install the necessary air pollution control devices. - The facility has emitted no more than 10,000 tons of sulfur dioxide during the previous 12 months. Purpose To encourage 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 than three taxpayers; any impacts are confidential. Data Sources Department of Revenue, Excise tax data Add