// Exemption

Low THC products sold to qualifying patients

Retail Sales & Use Tax exemption · RCW 82.08.9998(1)(b); 82.12.9998 · enacted 2015

All exemptions & deductions

Details

Citation
RCW 82.08.9998(1)(b); 82.12.9998
Study reference
E1708-1
Tax type
Retail Sales & Use Tax
Preference type
Exemption
Category
Individuals
Year enacted
2015
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0.019 · FY 2026: 0.021 · FY 2027: 0.021
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 0.042 · FY 2026: 0.046 · FY 2027: 0.046
Taxpayer savings — local ($M)
FY 2024: 0.021 · FY 2025: 0.021 · FY 2026: 0.021 · FY 2027: 0.021
Taxpayer savings — state ($M)
FY 2024: 0.046 · FY 2025: 0.046 · FY 2026: 0.046 · FY 2027: 0.046

CTI = confidential taxpayer information · D = unable to disclose

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: