Electricity and steam

From the 2024 DOR Tax Exemption Study

82.08.950; 82.12.950 - Electricity and steam Description This statute specifically exempts electricity and steam from sales and use taxes. Note: This exemption does not change the taxability of electricity and steam. The definition of tangible personal property subject to Washington sales and use taxes exclude the sale of electricity and steam. The exemption was necessary to bring Washington sales tax law into conformity with the Streamline Sales and Use Tax Agreement. Purpose For consistency with the Streamlined Sales and Use Tax Agreement. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions This statute is necessary for definitional purposes only. Data Sources None Additional Additional Information Information Category: Tax base Year Enacted: 2003 Primary Beneficiaries: Purchasers of electricity and steam Taxpayer Count: 0 Program Incon