Exemption
Resources and labor contributed by medical cannabis cooperative members
Retail Sales & Use Tax exemption · RCW 82.08.9998(1)(e)(ii); 82.12.9998 · enacted 2015
Details
- Citation
- RCW 82.08.9998(1)(e)(ii); 82.12.9998
- Study reference
- E1712-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Business
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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)(ii); 82.12.9998 - Resources and labor contributed by medical cannabis cooperative members Description Nonmonetary resources and labor contributed by an individual member of a medical cannabis cooperative are exempt from sales and use taxes. Purpose Cooperatives grow cannabis for their own medical use and may not sell products. It is the intent of the legislature to exempt this noncommercial activity from taxation. 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 Revenue impact is indeterminate because the number of future cooperatives, future resources, and labor contributions is unknown. Data Sources None Additional Additional Information Information Category: Other Year Enacted: 2015 Primary Beneficiaries: Medical cannabis c
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: