Preferential Rate

Self-produced fuel (refinery fuel gas)

Retail Sales & Use Tax preferential rate · RCW 82.12.0203 · enacted 2017

All exemptions & deductions

Details

Citation
RCW 82.12.0203
Study reference
E1773-1
Tax type
Retail Sales & Use Tax
Preference type
Preferential Rate
Category
Business
Year enacted
2017
End date
2029-01-01 00:00:00

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 4.27 · FY 2026: 4.35 · FY 2027: 4.44
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 5 · FY 2026: 5.09 · FY 2027: 5.19
Taxpayer savings — local ($M)
FY 2024: 4.65 · FY 2025: 4.66 · FY 2026: 4.35 · FY 2027: 4.44
Taxpayer savings — state ($M)
FY 2024: 5.44 · FY 2025: 5.45 · FY 2026: 5.09 · FY 2027: 5.19

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Publications By Subject Tax Topics 2018 Tax Legislation Print 2018 Tax legislation The following is a brief summary of the tax-related bills passed by the Legislature and signed into law by Gov. Inslee during the 2018 legislative session: Convention and trade center tax expanded Accountable Communities of Health – B&O tax exemption Renewable natural gas – tax preference expanded Oil spill response and oil spill administration taxes expanded Washington Tourism Marketing Authority established Fish and wildlife data Self-produced fuel clarification Tax preferences extended Convention and trade center tax expanded This bill expands the convention and trade center tax to include lodging provided by: hotels/motels and similar facilities with fewer than 60 units, and short-term home-sharing arrangements/vacation rentals. The tax does not apply to lodging provided by: facilities in a city with a population of less than 300, hostels, and lodging operated by a university health care system. Effective October 1, 2018. (2SHB 2015 , Chapter 245, Laws of 2018) Special Notice coming soon Accountable Communities of Health – B&O tax exemption This bill provides a business

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: