Exemption
Kidney dialysis equipment
Retail Sales & Use Tax exemption · RCW 82.08.945; 82.12.945 · enacted 2003
Details
- Citation
- RCW 82.08.945; 82.12.945
- Study reference
- E1681-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Individuals
- Year enacted
- 2003
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 3.41 · FY 2026: 3.86 · FY 2027: 4
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 7.59 · FY 2026: 8.58 · FY 2027: 8.88
- Taxpayer savings — local ($M)
- FY 2024: 3.59 · FY 2025: 3.73 · FY 2026: 3.86 · FY 2027: 4
- Taxpayer savings — state ($M)
- FY 2024: 7.98 · FY 2025: 8.28 · FY 2026: 8.58 · FY 2027: 8.88
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.08.945; 82.12.945 - Kidney dialysis equipment Description Kidney dialysis devices for human use are exempt from sales and use taxes. The exemption includes repair and replacement parts for the equipment. Purpose To reduce the cost of dialysis equipment. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $7.980 $8.280 $8.580 $8.880 Local Taxes $3.590 $3.730 $3.860 $4.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $7.590 $8.580 $8.880 Local Taxes $0.000 $3.410 $3.860 $4.000 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate mirrors the sales and use taxable activity growth rates reflected in the Economic and Revenue Forecast Council's March 2023 forecast. - Local revenue estimates use the statewide average local sales and use taxes rate of 2.92%. Data Sources - Economic and Revenue Forecast Council, March 2023 forecast - Fact.MR, "Kidney Dialysis Equipment and Supplies Market Outlook (2022- 2026)" - U.S. Census, Population data Additional Additiona
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: