Overview

The Citizen Commission selected the following tax preferences for a performance review by JLARC staff in 2019:

• Aerospace Tax Preferences (Multiple Taxes) | Multiple RCWs | 2003
• Aircraft Part Prototypes (Sales and Use Tax) | 82.08.02566, 82.12.02566 | 1996
• Commercial Airplane Part Place of Sale (B&O Tax) | 82.04.527 | 2008
• Commuter Air Carrier Airplanes (Property Tax) | 84.36.133 | 2013
• Commuter Air Carrier Airplanes (Sales and Use Tax) | 82.08.0262(1)(a)(iii), 82.12.0254(1)(a)(ii) | 2009
• Financial Institutions' Income from Certain Airplane Loans (B&O Tax) | 82.04.43391 | 2010
• Hog Fuel to Produce Energy (Sales and Use Tax) | 82.08.956, 82.12.956 | 2009
• Modifying Large Private Airplanes Owned by Nonresidents (Sales and Use Tax) | 82.08.215, 82.12.215 | 2013
• Property Tax Exemption for Multifamily Housing in Urban Areas (Property Tax) | 84.14.007 | 1995

In addition, the Commission will consider the following tax preferences, using an expedited process. The expedited process is primarily based on information published by the Department of Revenue in its most recent statutorily required tax exemption study. View the 2019 Expedited Preference Review.

1. Academic Transcripts (B&O Tax) | 82.04.399 | 1996
2. Academic Transcripts (Sales and Use Tax) | 82.08.02537; 82.12.0347 | 1996
3. Aircraft Testing or Crew Training (Aircraft Fuel Tax) | 82.42.030(9)-(10); 82.42.230(2)-(3) | 1967
4. Cargo Containers (Property Tax) | 84.36.105 | 1975
5. Child Care (B&O Tax) | 82.04.2905 | 1998
6. Child Care Resource and Referral (B&O Tax) | 82.04.3395 | 1995
7. Church Child Care (B&O Tax) | 82.04.339 | 1992
8. Commercial Air Operations (Aircraft Fuel Tax) | 82.42.030(4)-(5) | 1967
9. Computers Donated to Schools (Use Tax) | 82.12.0284 | 1983
10. Driver Training Vehicles (Use Tax) | 82.12.0264 | 1955
11. International Charter and Freight Brokers (B&O Tax) | 82.04.260(6) | 1979
12. Interstate Transportation Equipment (Sales Tax) | 82.08.0262 | 1949
13. Interstate Transportation - In-State Portion (Public Utility Tax) | 82.16.050(6) | 1935
14. Interstate Transportation - Shipments to Ports (Public Utility Tax) | 82.16.050(9) | 1937
15. Interstate Transportation - Through Freight (Public Utility Tax) | 82.16.050(8) | 1937
16. Items Used in Interstate Commerce (Sales Tax) | 82.08.0261 | 1949
17. Log Transportation Businesses (Public Utility Tax) | 82.16.020(1)(h) | 2015
18. Motorcycles Used for Rider Training (Sales and Use Tax) | 82.08.870; 82.12.845 | 2001
19. Nonprofit Educational Foundations (Property Tax) | 84.36.050(2) | 2001
20. Nonresident Keeping Aircraft In-State (Aircraft Excise Tax) | 82.48.100(7) | 1999
21. Nonresidents' Rental Cars (Sales Tax) | 82.08.0279 | 1980
22. Private Kindergartens (B&O Tax) | 82.04.4282(7) | 1965
23. Returned Motor Vehicles (Sales Tax) | 82.32.065 | 1987
24. Student Loan Organizations (B&O Tax) | 82.04.367 | 1987
25. Student Loan Organizations (Property Tax) | 84.36.030(6) | 1987
26. Tuition and Fees (B&O Tax) | 82.04.4282(5) | 1935
27. Tuition Fees - Foreign Degree-Granting Institutions (B&O Tax) | 82.04.4332 | 1993
28. Urban Transportation (Public Utility Tax) | 82.16.020(1)(d) | 1935
29. Vehicles Used in Interstate Commerce (Use Tax) | 82.12.0254 | 1937
30. Vehicles in Interstate Commerce (Sales Tax) | 82.08.0263 | 1949
31. Vehicles Sold to Nonresidents (Sales Tax) | 82.08.0264 | 1935
32. Wholesale Auto Auctions (B&O Tax) | 82.04.317; 82.04.422(1) | 1997