Overview

The Citizen Commission selected the following tax preferences for a performance review by JLARC staff in 2020:

• Anaerobic Digesters | 82.08.900, 82.12.900 | 2001
• Customized Training | 82.08.02566, 82.12.02566 | 2006
• Farmworker Housing | 84.36.133 | 1996
• Hiring Unemployed Veterans | 82.04.527 | 2015
• Livestock Nutrient Management Equipment | 82.08.0262(1)(a)(iii), 82.12.0254(1)(a)(ii) | 2001
• Microbrewers | 82.08.956, 82.12.956 | 1993
• Shipping Farm Products to Interim Storage | 82.08.215, 82.12.215 | 2007
• Tribal Lands Used for Economic Development | 84.14.007 | 2014

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 2020 Expedited Preference Review.

1. Active Duty Military Penalty Waiver (Multiple Taxes) | 82.32.055 | 2008
2. Airports Owned by Cities in Other States (Property Tax) | 84.36.130 | 1941
3. Assignment of Property through Divorce (Real Estate Excise Tax) | 82.45.010(3)(f) | 1955
4. Cigarettes Covered by Indian Tribal Contracts (Tobacco Tax) | 82.24.295(1) | 2001
5. Cigarettes Sold via Tribal Contracts (Sales and Use Tax) | 82.08.0316; 82.12.0316 | 2001
6. Delinquency Penalty and Interest Waivers (Property Tax) | 84.56.025 | 1984
7. Destroyed Property (Property Tax) | 84.70.010 | 1974
8. Family-Owned Business Interest (Estate Tax) | 83.100.048 | 2013
9. Fuel for Transporting Persons with Special Needs (Sales and Use Tax) | 82.08.0255(1)(b); 82.12.0256(2)(b) | 1983
10. Gun Safes (Sales and Use Tax) | 82.08.832; 82.12.832 | 1998
11. Home Improvements (Property Tax) | 84.36.400 | 1972
12. Income of Employees (B&O Tax) | 82.04.360 | 1935
13. Interstate Bridges (Property Tax) | 84.36.230 | 1949
14. Labor and Services Used to Construct and Repair Public Roads (Sales and Use Tax) | 82.04.050(10) | 1943
15. Life Insurance Sales Employees (B&O Tax) | 82.04.360(1) | 1991
16. Marital Deduction (Estate Tax) | 83.100.047 | 2005
17. METRO Transit Planning (Public Utility Tax) | 35.58.560 | 1967
18. Military Housing (Leasehold Excise Tax) | 82.29A.130(19) | 2008
19. Military Housing (Property Tax) | 84.36.665 | 2008
20. Personal or Domestic Uses of Hazardous Substance (Hazardous Substance Tax) | 82.21.040(2) | 1989
21. Personal Property Up to $15,000 (Property Tax) | 84.36.110(2) | 1890
22. Public Transit Charges (Public Utility Tax) | 82.16.050(14) | 2006
23. Quinault Tribal Tax (Timber Tax) | 84.33.0776 | 2007
24. Refund of Motor Vehicle Fuel Taxes for METRO (Fuel Tax) | 35.58.560 | 1967
25. Regional Transit Authority Sale-Leasebacks (B&O Tax) | 82.04.4201 | 2000
26. Regional Transit Authority Sale-Leasebacks (Leasehold Excise Tax) | 82.29A.134 | 2000
27. Regional Transit Authority Sale-Leasebacks (Property Tax) | 84.36.605 | 2000
28. Regional Transit Authority Sale-Leasebacks (Real Estate Excise Tax) | 82.45.010(3)(o) | 1951
29. Regional Transit Authority Sale-Leasebacks (Sales and Use Tax) | 82.08.834; 82.12.834 | 2000
30. Ride Sharing and Special Needs Transportation (B&O Tax) | 82.04.355 | 1979
31. Ride Sharing and Special Needs Transportation (Public Utility Tax) | 82.16.047 | 1979
32. Ride Sharing Vehicles (Motor Vehicle Excise Tax) | 82.44.015 | 1980
33. Ride Sharing Vehicles (Sales and Use Tax) | 82.08.0287; 82.12.0282 | 1980
34. Route 520 Replacement Bridge (Sales and Use Tax) | 47.01.412 | 2008
35. RTA Maintenance Contracts (Sales and Use Tax) | 82.04.050(13) | 2005
36. Sand and Gravel for Local Road Construction (B&O Tax) | 82.04.415 | 1965
37. Sand and Gravel for Local Road Construction (Sales and Use Tax) | 82.08.0275; 82.12.0269 | 1980
38. Second Narrows Bridge (B&O Tax) | 82.04.416 | 1998
39. Second Narrows Bridge (Leasehold Excise Tax) | 82.29A.132 | 1998
40. Second Narrows Bridge (Property Tax) | 84.36.010(1) | 1998
41. Second Narrows Bridge (Public Utility Tax) | 82.16.046 | 1998
42. Second Narrows Bridge (Real Estate Excise Tax) | 82.45.190 | 1998
43. Second Narrows Bridge (Sales and Use Tax) | 47.46.060 | 1998
44. Tobacco Sales to U.S. or Indian Tribes (Tobacco Tax) | 82.26.110 | 2007
45. Transportation of Persons with Special Needs (Fuel Tax) | 82.38.080(1)(d); 82.38.180(3)(a) | 1983
46. Tribal Compact Marijuana (Sales and Use Tax) | 43.06.490; 82.08.9997; 82.12.9997 | 2015
47. Tribal Lands Used for Government Purposes (Property Tax) | 84.36.010(1) | 2004
48. Urban Passenger Transit Fuel (Sales and Use Tax) | 82.08.0255(1)(a),(c); 82.12.0256(2)(a),(c) | 1980
49. Urban Transportation (Fuel Tax) | 82.38.080(1)(f)-(g); 82.38.180(3)(b) | 1957
50. Vehicles Acquired While in Military Service (Use Tax) | 82.12.0266 | 1963
51. Veteran Widows and Widowers (Property Tax) | 84.39.010 | 2005
52. Veterans Organizations (Property Tax) | 84.36.030(4) | 1929