// Exemption

Biogas from a landfill processing equipment

Retail Sales & Use Tax exemption · RCW 82.08.900(1)(a); 82.12.900(1) · enacted 2018

All exemptions & deductions

Details

Citation
RCW 82.08.900(1)(a); 82.12.900(1)
Study reference
E1674-1
Tax type
Retail Sales & Use Tax
Preference type
Exemption
Category
Agriculture
Year enacted
2018
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0.043 · FY 2026: 0.047 · FY 2027: 0.047
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 0.137 · FY 2026: 0.149 · FY 2027: 0.149
Taxpayer savings — local ($M)
FY 2024: 0.047 · FY 2025: 0.047 · FY 2026: 0.047 · FY 2027: 0.047
Taxpayer savings — state ($M)
FY 2024: 0.149 · FY 2025: 0.149 · FY 2026: 0.149 · FY 2027: 0.149

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Publications By Subject Tax Topics 2018 Tax Legislation Print 2018 Tax legislation The following is a brief summary of the tax-related bills passed by the Legislature and signed into law by Gov. Inslee during the 2018 legislative session: Convention and trade center tax expanded Accountable Communities of Health – B&O tax exemption Renewable natural gas – tax preference expanded Oil spill response and oil spill administration taxes expanded Washington Tourism Marketing Authority established Fish and wildlife data Self-produced fuel clarification Tax preferences extended Convention and trade center tax expanded This bill expands the convention and trade center tax to include lodging provided by: hotels/motels and similar facilities with fewer than 60 units, and short-term home-sharing arrangements/vacation rentals. The tax does not apply to lodging provided by: facilities in a city with a population of less than 300, hostels, and lodging operated by a university health care system. Effective October 1, 2018. (2SHB 2015 , Chapter 245, Laws of 2018) Special Notice coming soon Accountable Communities of Health – B&O tax exemption This bill provides a business

Does this apply to you?

This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: