Gas used to heat chicken houses

From the 2024 DOR Tax Exemption Study

82.08.910; 82.12.910 - Gas used to heat chicken houses Description Poultry farmers are exempt from the sales and use taxes on the purchases of propane or natural gas used to heat structures that house chickens. The propane or natural gas must exclusively heat structures that exclusively house chickens sold as agricultural products. Purpose To support the poultry industry. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $1.950 $1.990 $2.040 $2.080 Local Taxes $0.560 $0.580 $0.590 $0.600 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $1.824 $2.040 $2.080 Local Taxes $0.000 $0.483 $0.590 $0.600 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Annual growth of 6% based on historical values of egg production. - Local revenue estimates use the rural average local sales and use tax rate of 1.88%. Data Sources - U.S. Department of Agriculture, Boiler production and 2022 Washington Annual Statistical Bulletin - Joint Legislative Audit and Review Committee references Ad