Exemption

Complex needs mobility enhancing equipment

Retail Sales & Use Tax exemption · RCW 82.08.814, 82.12.814 · enacted 2023

All exemptions & deductions

Details

Citation
RCW 82.08.814, 82.12.814
Study reference
E1800-1
Tax type
Retail Sales & Use Tax
Preference type
Exemption
Category
Individuals
Year enacted
2023
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0.125 · FY 2026: 0.142 · FY 2027: 0.147
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 0.278 · FY 2026: 0.316 · FY 2027: 0.327
Taxpayer savings — local ($M)
FY 2024: 0.113 · FY 2025: 0.137 · FY 2026: 0.142 · FY 2027: 0.147
Taxpayer savings — state ($M)
FY 2024: 0.251 · FY 2025: 0.304 · FY 2026: 0.316 · FY 2027: 0.327

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Publications By Subject Tax Topics 2023 Tax Legislation Print 2023 Tax Legislation Below are summaries of tax-related bills passed by the legislature and signed into law by Gov. Inslee during the 2023 legislative session. Aircraft maintenance facilities sales/use tax exemption Alternative jet fuel Asphalt and aggregate valuation Battery stewardship B&O tax exemption Contests of chance ($50,000 or more per year) and parimutuel wagering B&O tax rate increases Cooperative finance organization B&O tax deduction Employee ownership B&O tax credit Food manufacturers B&O tax preferences Hog fuel sales/use tax exemption LET exemption for arenas Medicaid B&O tax deduction Mobility enhancing equipment sales/use tax exemption Motion picture competitiveness program contributors B&O tax credit Newspaper publishers B&O tax exemption Petroleum products tax Renewable energy systems Senior living meals Also, see the department’s complete Summary of 2023 Tax & Licensing Legislation . Aircraft maintenance facilities sales/use tax exemption This bill changes the definition of eligible maintenance repair operator and extends the expiration date of the exemption to January 31, 2

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: