// Exemption
Cannabis and low THC products produced and used by cooperative members
Retail Sales & Use Tax exemption · RCW 82.08.9998(1)(e)(i); 82.12.9998 · enacted 2015
Details
- Citation
- RCW 82.08.9998(1)(e)(i); 82.12.9998
- Study reference
- E1711-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Other
- Year enacted
- 2015
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: I · FY 2026: I · FY 2027: I
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: I · FY 2026: I · FY 2027: I
- Taxpayer savings — local ($M)
- FY 2024: I · FY 2025: I · FY 2026: I · FY 2027: I
- Taxpayer savings — state ($M)
- FY 2024: I · FY 2025: I · FY 2026: I · FY 2027: I
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.08.9998(1)(e)(i); 82.12.9998 - Cannabis and low THC products produced and used by cooperative members Description Sales and use taxes do not apply to cannabis products and low THC products (THC content less than 0.3%) produced and used by cooperative members. Purpose The legislature does not intend to tax the activities of medical cannabis cooperatives which are barred from selling cannabis. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Indeterminate Indeterminate Indeterminate Indeterminate Local Taxes Indeterminate Indeterminate Indeterminate Indeterminate 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 Indeterminate Indeterminate Indeterminate Local Taxes $0.000 Indeterminate Indeterminate Indeterminate Assumptions The revenue impact is indeterminate, as the number of cooperatives is unknown. However, the impact should be negligible. Data Sources None Additional Additional Information Information Category: Other Year Enacted: 2015 Primary Beneficiaries: Medical cannabis cooperatives Taxpayer Count: Unknown Program I
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: