Exemption
Refuse service for federal government
Solid Waste Collection Tax exemption · RCW 82.18.050 · enacted 1986
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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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?
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