Livestock nutrient management

From the 2024 DOR Tax Exemption Study

82.08.890; 82.12.890 - Livestock nutrient management Description Equipment used for livestock nutrient management, including the maintenance and repair of equipment, as well as the installation in a facility, are exempt from sales and use taxes. The exemption applies to purchases made after the management plan is certified. The facilities and equipment must be used exclusively for the handling and treatment of livestock manure, including repair and replacement parts for such equipment. Purpose To support the Washington dairy industry and livestock feeding operations. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.218 $0.218 $0.218 $0.218 Local Taxes $0.063 $0.063 $0.063 $0.063 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.200 $0.218 $0.218 Local Taxes $0.000 $0.053 $0.063 $0.063 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - No growth due to varying purchases by a fairly stable dairy industry. - Local revenue estimates use the rural average local sal