Exemption

Refuse service for federal government

Solid Waste Collection Tax exemption · RCW 82.18.050 · enacted 1986

All exemptions & deductions

Details

Citation
RCW 82.18.050
Study reference
E1766-1
Tax type
Solid Waste Collection Tax
Preference type
Exemption
Category
Government
Year enacted
1986
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)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Revenue if repealed — state ($M)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

82.18.050 - Refuse service for federal government Description Garbage collection service provided to the federal government is exempt from the solid waste collection tax. Purpose To reflect the prohibition against taxing the federal government. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes CTI CTI CTI CTI Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenues because federal law exemption prohibits taxing the federal government. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - Collecting tax revenue would be unconstitutional, and there would be no revenue gain. Data Sources - Department of Revenue, Excise tax data - Department of Ecology, Disposed waste data Additional Additional Information Information Category: Government Year Enacted: 1986 Primary Beneficiaries: The U.S. government and its agencies Taxpayer Count: Fewer than three Program Inconsistency: None evident JLARC Review: No review completed 2024 Tax Exemption Study Page 1076

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: