Conifer seedlings exported

From the 2024 DOR Tax Exemption Study

82.08.850; 82.12.850 - Conifer seedlings exported Description Sales of conifer seeds immediately placed in freezer storage operated by the seller are exempt from sales and use taxes. The conifer seeds must be used for growing timber outside of Washington, or in Indian country by an Indian tribe. Purpose To eliminate the tax disadvantage for Washington conifer seed producers compared with out-of-state producers. 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 increase revenues. exemption 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 - Forest Seedling Network Additional Additional Information Information Category: Agriculture Year Enacted: 2001 Primary Beneficiaries: A small number of Washington vendors of forest seedlings Taxpayer Count: Fewer than three Program Inconsistency: None evident JLARC Review: Expedited review