// Deferral

State route number 167 and Interstate 405 corridor deferral

Retail Sales & Use Tax deferral · RCW 47.56.878 · enacted 2022

All exemptions & deductions

Details

Citation
RCW 47.56.878
Study reference
E1749-1
Tax type
Retail Sales & Use Tax
Preference type
Deferral
Category
Business
Year enacted
2022
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)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Revenue if repealed — state ($M)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

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

deeds in lieu of foreclosure | Real Estate Excise Tax | Exemption | Other | 1953 | | | 2.08 | 2.42 | 2.65 | 3.16 | 0 | 2.17 | 2.65 | 3.16 | 0.94 | 1.06 | 1.2 | 1.47 | 0 | 0.96 | 1.2 | 1.47 517 | E1513-1 | 82.45.010(3)(k) | Mortgage insurers | Real Estate Excise Tax | Exemption | Other | 1953 | | | 0.01 | 0.011 | 0.013 | 0.015 | 0 | 0.01 | 0.013 | 0.015 | 0.005 | 0.005 | 0.006 | 0.007 | 0 | 0.005 | 0.006 | 0.007 518 | E1514-1 | 82.45.010(3)(l) | Transfer where REET already paid or lease/contract began prior to 1951 | Real Estate Excise Tax | Exemption | Other | 1951 | | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 519 | E1515-1 | 82.45.010(3)(m) | Grave or cemetery lot sale | Real Estate Excise Tax | Exemption | Other | 1951 | | | 0.165 | 0.17 | 0.175 | 0.181 | 0 | 0.156 | 0.175 | 0.181 | 0.075 | 0.077 | 0.08 | 0.082 | 0 | 0.071 | 0.08 | 0.082 520 | E1516-1 | 82.45.010(3)(n) | Governmental transfers | Real Estate Excise Tax | Exemption | Other | 1951 | | | 32.7 | 38 | 41.6 | 49.7 | 0 | 34.3 | 41.6 | 49.7 | 6.8 | 7.7 | 8.7 | 10.7 | 0 | 7 | 8.7 | 10.7 521 | E1517-1 | 82.45.010(3)(o) | Sales to regional transit authorities | Real Estate Excise Tax | Exemption | Other

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: