// Deferral
Vacant parking lot deferral
Retail Sales & Use Tax deferral · RCW 82.92.090 · enacted 2022
Details
- Citation
- RCW 82.92.090
- Study reference
- E1753-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Deferral
- Category
- Business
- Year enacted
- 2022
- End date
- 2032-06-30 00:00:00
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0.742 · FY 2026: 0.836 · FY 2027: 0.863
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 1.531 · FY 2026: 1.72 · FY 2027: 1.78
- Taxpayer savings — local ($M)
- FY 2024: 0.494 · FY 2025: 0.809 · FY 2026: 0.836 · FY 2027: 0.863
- Taxpayer savings — state ($M)
- FY 2024: 1.02 · FY 2025: 1.67 · FY 2026: 1.72 · FY 2027: 1.78
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: