Recycling or salvage materials

From the 2024 DOR Tax Exemption Study

82.18.010(3) - Recycling or salvage materials Description Materials collected primarily for recycling or salvage are exempt from the solid waste collection tax. Purpose To recognize that recycled and salvaged materials are not “solid waste," which is defined as garbage, trash, rubbish, or other material discarded as worthless or not economically viable for further use. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $4.608 $4.884 $5.177 $5.488 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $4.477 $5.177 $5.488 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate is 6%, based on a historical average to reflect industry trends. - Of the total solid waste generated in Washington, 48.5% are recyclables and salvage materials. - Taxpayers properly exempt recyclables and salvage materials from the solid waste collection tax. Data Sources - Department of Revenue, Excise tax data -