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State and Local
Fiscal Impacts. Revenue Research Report.
Tax Exemptions 1996 A study of Tax Exemptions
12/1/1995: Department of Revenue
Agriculture exemptions for 1995-1997 was $652,914,000 which represented 1.7% of the total exemptions
| RCW | DESCRIPTION | TAX | Year Enacted |
1989-1991 |
1991-1993 |
1993-1995 |
1995-1997 |
||||
| STATE | LOCAL | STATE | LOCAL | STATE | LOCAL | STATE | LOCAL | ||||
| 15.76.165 | Leased agricultural fair land | Property | 1973 | ||||||||
| 84.36.470 | Agricultural products | Property | 1984 | $12,974,000 | $35,200,000 | $14,019,000 | $37,270,000 | $14,082,000 | $40,619,000 | $15,421,000 | $55,532,000 |
| 84.40.030(3) | Growing crops | Property | 1890 | $1,622,000 | $4,356,000 | $1,670,000 | $4,439,000 | $1,509,000 | $4,740,000 | $2,255,000 | $8,121,000 |
| 84.40.220 | Nursery Stock | Property | 1971 | $81,000 | $217,000 | $87,000 | $232,000 | $101,000 | $291,000 | $177,000 | $635,000 |
| 84.34.065 | Farm Land | Property | 1973 | $32,809,000 | $90,463,000 | $28,979,000 | $77,039,000 | $30,192,000 | $87,106,000 | $31,651,000 | $113,983,000 |
| 84.33.170 | Christmas trees/cottonwoods | 1971 | $161,000 | $647,000 | |||||||
| 82.29A.120(2) | Product leases, 33% credit | Leasehold | 1976 | $230,000 | $210,000 | $290,000 | $260,000 | $299,000 | $268,000 | $332,000 | $299,000 |
| 82.04.120 | Seed conditioning | B&O | 1987 | $62,000 | $72,000 | $8,000 | $4,000 | ||||
| 82.04.330 | Agricultural production | B&O | 1935 | $28,677,000 | $41,197,000 | $52,377,000 | $54,292,000 | ||||
| 82.04.330 | Christmas tree production | B&O | 1987 | $182,000 | $395,000 | $388,000 | $515,000 | ||||
| 82.04.335 | Agricultural fairs | B&O | 1965 | $588,000 | $648,000 | $711,000 | $738,000 | ||||
| 82.04.337 | Exported processed hops | B&O | 1987 | $1,363,000 | $569,000 | $1,710,000 | $2,336,000 | ||||
| 82.04.4287 | Processing horticultural goods | B&O | 1935 | $2,160,000 | $3,105,000 | $4,134,000 | $4,780,000 | ||||
| 82.04.4294 | Interest on agricultural loans | B&O | 1965 | $1,299,000 | $1,349,000 | $805,000 | $1,296,000 | ||||
| 82.04.260(1) | Wholesalers of grain | B&O | 1939 | $7,621,000 | $7,198,000 | $11,266,000 | $13,389,000 | ||||
| 82.04.260(2) | Manufacturers of flour and oil | B&O | 1949 | $646,000 | $1,178,000 | $1,399,000 | $1,470,000 | ||||
| 82.04.260(3) | Processors of dried peas | B&O | 1967 | $54,000 | $53,000 | $51,000 | $27,000 | ||||
| 82.04.260(5) | Processors of fruit/vegetables | B&O | 1965 | $4,211,000 | $5,625,000 | $5,986,000 | $6,973,000 | ||||
| 82.04.260(7) | Processors of meat | B&O | 1967 | $18,020,000 | $17,991,000 | $18,256,000 | $19,633,000 | ||||
| 82.16.050(7) | Irrigation water | Utility | 1935 | $60,000 | $60,000 | $5,210,000 | $5,210,000 | ||||
| 82.16.050(8) | Shipments to ports | Utility | 1937 | $4,510,000 | $4,851,000 | $2,273,000 | $3,594,000 | ||||
| 82.04.050(3,e) | Horticultural services, farmers | 1993 | $9,410,000 | $2,170,000 | |||||||
| 82.04.050(7) | Feed and seed | Sales/Use | 1935 | $66,150,000 | $14,250,000 | $78,883,000 | $16,990,000 | $107,930,000 | $23,230,000 | $62,129,000 | $14,338,000 |
| 82.04.050(7) | Fertilizer and chemical spray | Sales/Use | 1943 | $36,220,000 | $7,800,000 | $46,332,000 | $9,979,000 | $53,965,000 | $11,603,000 | $46,947,000 | $10,834,000 |
| 82.04.050(7) | Pollination agents | Sales/Use | 1993 | $40,000 | $8,000 | $40,000 | $8,000 | ||||
| 82.04.213 | Christmas tree production | Sales/Use | 1987 | $301,000 | $65,000 | $401,000 | $83,000 | $978,000 | $225,000 | $1,489,000 | $343,000 |
| 82.08.0257 | Farm auction sales | Sales/Use | 1943 | $291,000 | $63,000 | $344,000 | $71,000 | $454,000 | $112,000 | $1,296,000 | $216,000 |
| 82.08.0259 | Breeding livestock and cattle | Sales/Use | 1945 | $13,297,000 | $2,864,000 | $15,336,000 | $3,303,000 | $8,960,000 | $2,067,000 | $115,384,000 | $26,626,000 |
| 82.08.0267 | Poultry | Sales/Use | 1961 | $1,035,000 | $223,000 | $1,238,000 | $267,000 | $909,000 | $209,000 | $2,470,000 | $570,000 |
| 82.08.0272 | Semen | Sales/Use | 1965 | $281,000 | $61,000 | $380,000 | $82,000 | $500,000 | $108,000 | $425,000 | $98,000 |
| 82.08.0277 | Pollen | Sales/Use | 1967 | $18,000 | $4,000 | $22,000 | $5,000 | $13,000 | $3,000 | $39,000 | $8,000 |
| 82.08.0288 | Leased irrigation equipment | Sales/Use | 1983 | $3,630,000 | $783,000 | $3,904,000 | $811,000 | $2,358,000 | $489,000 | $10,300,000 | $2,360,000 |
| 82.08.0294 | Fish feed; aquaculture | Sales/Use | 1985 | $284,000 | $61,000 | $491,000 | $106,000 | $1,119,000 | $240,000 | $980,000 | $227,000 |
| 82.08.0295 | Equipment; sale/leaseback | Sales/Use | 1986 | $30,000 | $6,000 | ||||||
| 82.08.0296 | Livestock feed | Sales/Use | 1986 | $14,000 | $3,000 | $14,000 | $4,000 | $56,000 | $12,000 | $130,000 | $30,000 |
| 82.08.0311 | Fruit/vegetables packing material | Sales/Use | 1988 | $250,000 | $54,000 | $310,000 | $66,000 | $473,000 | $108,000 | $322,000 | $74,000 |
| 82.42.020 | Crop dusting | Fuel | 1982 | $180,000 | $180,000 | $180,000 | $180,000 | ||||
| Sub-Total | $239,150,000 | $156,683,000 | $277,171,000 | $151,007,000 | $328,692,000 | $171,438,000 | $415,795,000 | $237,119,000 | |||
| TOTAL | $395,833,000 | $428,178,000 | $500,130,000 | $652,914,000 | |||||||