Tax and fee increases
Every individual state tax or fee increase identified in the 2017-2026 sessions, one row per change.
Unit of observation: One individual tax or fee change enacted in a bill
increases.csv
text/csv · 85.2 KB (87,204 bytes)
| id | session_year year | bill | change | change_type | who_pays_group | who_pays_detail | likely_passed_on_to | effective date (YYYY or YYYY-MM) | status | revenue_estimate_as_stated | debatable | debatable_reason_or_notes | confidence | source_url |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| I-001 | 2017 | E2SHB 1351 |
New combined spirits, beer and wine retail license, $316 per store per year
|
new fee | Specific industries | Specific industry: liquor retailers | — | 2017 | in effect | — | yes |
New optional license category that adds a sales privilege
|
medium | dor.wa.gov |
| I-002 | 2017 | EHB 2163 |
Economic nexus for retailing B&O tax: out-of-state sellers with over $267,000 in WA retail sales (or 25% of receipts) must pay B&O tax
|
base expansion / exemption removed | Out-of-state buyers / sellers | Out-of-state buyers/sellers | Consumers | 2017-07 | in effect |
$12.1M GF 2017-19; $22.5M 2019-21 (DOR)
|
no |
Threshold changed in 2019 to $100,000
|
high | dor.wa.gov |
| I-003 | 2017 | EHB 2163 |
Remote sellers, referrers and marketplace facilitators above a threshold must collect sales/use tax or follow notice and reporting rules (pre-Wayfair 'click-through'/marketplace nexus)
|
base expansion / exemption removed | Out-of-state buyers / sellers | Out-of-state buyers/sellers | Consumers | 2018-01 | in effect |
$340.5M GF 2017-19; $695.5M 2019-21 (DOR)
|
yes |
Use tax was already owed by buyers; this enforces collection of an existing tax rather than raising a rate. Changed in 2019 after Wayfair (notice option dropped)
|
high | dor.wa.gov |
| I-004 | 2017 | EHB 2163 |
Sales/use tax extended to bottled water (exemption repealed; prescription water and people without potable water exempt)
|
base expansion / exemption removed | Consumers | Consumers | — | 2017-08 | in effect |
$54.6M GF 2017-19; $62.3M 2019-21 (DOR)
|
no | — | high | dor.wa.gov |
| I-005 | 2017 | EHB 2163 |
Use-tax exemption for self-produced fuel limited to biomass; phased-in state use tax on refinery fuel gas (0.963% in 2018, rising to 3.852% in 2021)
|
base expansion / exemption removed | Specific industries | Specific industry: oil refineries | Drivers/fuel buyers | 2018-01 | in effect |
$6.7M GF 2017-19; $20.9M 2019-21 (DOR)
|
no | — | high | dor.wa.gov |
| I-006 | 2017 | EHB 2242 |
Second state property tax levy for schools; combined state school levy set at $2.70 per $1,000 of market value for 2018-2021, limit of $3.60 per $1,000 from 2022
|
rate increase | Homeowners / property buyers | Homeowners/property owners | Renters; businesses' customers | 2018-01 | in effect |
$12.949B over 10 yrs (Advisory Vote 18); $1.61B GF 2017-19, $2.49B 2019-21 (DOR)
|
no |
The bill also cut local school levies from 2019, so the net change was smaller and varied by district; some districts paid less overall
|
high | dor.wa.gov |
| I-007 | 2017 | ESB 5834 |
New spirits warehouse license, $100
|
new fee | Specific industries | Specific industry: liquor distributors | — | 2017 | in effect | — | yes |
Optional license that adds a privilege
|
medium | dor.wa.gov |
| I-008 | 2017 | ESHB 1597 |
Commercial fishing license fees restructured: most raised or lowered to set a $75 resident/non-resident gap; several licenses eliminated
|
fee increase | Specific industries | Specific industry: commercial fishing | — | 2018-01 | in effect | — | yes |
Mixed restructure, some fees went down; dollar amounts per license not in the bill report
|
medium | lawfilesext.leg.wa.gov |
| I-009 | 2017 | ESHB 1597 |
Enhanced food fish excise (landing) tax rate raised from 5.25% to 6.25% on chinook, coho, chum salmon and anadromous game fish from ocean/Columbia/Willapa/Grays Harbor
|
rate increase | Specific industries | Specific industry: commercial fishing | Seafood buyers | 2018-01 | in effect |
Under $1M over 10 yrs (Advisory Vote 16); $82K 2017-19 (DOR)
|
no | — | high | skagitcounty.net |
| I-010 | 2017 | ESHB 1597 |
Fish dealer/buyer license fees raised (e.g., wholesale dealer $250 to $345 resident/$395 non-resident; buyer $95 to $170/$220); dealer bond raised to $2,000
|
fee increase | Specific industries | Specific industry: fish dealers | Seafood buyers | 2018-01 | in effect | — | no | — | high | lawfilesext.leg.wa.gov |
| I-011 | 2017 | ESHB 1597 |
New commercial crewmember license: $35 resident/$110 non-resident (albacore crew $35)
|
new fee | Specific industries | Specific industry: commercial fishing | — | 2018-01 | in effect | — | no | — | high | lawfilesext.leg.wa.gov |
| I-012 | 2017 | ESSB 5939 |
Sales/use tax exemption for solar energy equipment (systems up to 500 kW) ended 30 Sep 2017
|
base expansion / exemption removed | Specific industries | Specific industry: solar buyers/installers | Homeowners installing solar | 2017-10 | in effect |
Bill net was a revenue loss: ($5.0M) GF 2017-19 (DOR)
|
yes |
Part of a bill that overall cut taxes (larger utility tax credit for solar incentives)
|
medium | dor.wa.gov |
| I-013 | 2017 | SB 5130 |
Marijuana producer/processor/retailer/research license application and renewal fee raised from $1,000 (research application $250) to $1,300
|
fee increase | Specific industries | Specific industry: cannabis | Consumers | 2018-07 | in effect | — | no | — | high | lawfilesext.leg.wa.gov |
| I-014 | 2017 | SB 5130 |
Temporary $480 extra fee on marijuana license applications, changes and renewals to pay for a new traceability system
|
new fee | Specific industries | Specific industry: cannabis | Consumers | 2017-07 | expired | — | no |
Expired 30 Jun 2018
|
high | lawfilesext.leg.wa.gov |
| I-015 | 2017 | SHB 1166 |
Removed the full-time employee requirement for fire districts to impose a third regular property tax levy
|
local authority | Local option (voters/councils decide) | Homeowners/property owners | — | 2017-07 | in effect | — | yes |
Widens eligibility for an existing local levy; local decision
|
low | dor.wa.gov |
| I-016 | 2017 | SHB 1344 |
Thurston County taxing districts may extend the bond levy growth-limit period from 9 to 25 years, with voter approval
|
local authority | Local option (voters/councils decide) | Homeowners/property owners | — | 2017-07 | in effect | — | yes |
Local option that needs voter approval
|
medium | dor.wa.gov |
| I-017 | 2017 | SHB 1462 |
New marijuana-infused edibles endorsement, $895 per year
|
new fee | Specific industries | Specific industry: cannabis | Consumers | 2018-04 | in effect | — | yes |
Regulatory endorsement for a new program
|
medium | dor.wa.gov |
| I-018 | 2017 | SHB 1902 |
New tavern catering endorsement, $350
|
new fee | Specific industries | Specific industry: taverns | — | 2017 | in effect | — | yes |
Optional endorsement that adds a privilege
|
medium | dor.wa.gov |
| I-019 | 2017 | SSB 5975 |
Paid Family and Medical Leave premium: 0.4% of wages (up to SS wage cap), split between employees (about 63%) and employers with 50+ employees
|
payroll premium | Workers (payroll) | Workers (payroll) | Employers with 50+ workers (part) | 2019-01 | in effect | — | no |
Counted as an increase: a mandatory deduction from paychecks. Supporters describe it as an insurance premium for a benefit, not a tax.
|
high | mercer.com |
| I-020 | 2018 | 2SHB 2015 |
King County convention center (PFD) lodging tax extended to places with fewer than 60 units, including short-term rentals (Airbnb-type)
|
base expansion / exemption removed | Consumers | Consumers | Tourists | 2018-10 | in effect |
No state GF impact; local amount not given (DOR)
|
no |
Local tax set in state law; half of the short-term rental revenue goes to affordable housing
|
high | dor.wa.gov |
| I-021 | 2018 | 2SHB 2578 |
Affordable housing-for-all document-recording surcharge raised from $10 to $13; the extra $3 pays for the landlord mitigation program
|
fee increase | Homeowners / property buyers | Homeowners/property owners | — | 2018-06 | in effect | — | yes |
County recording surcharge rather than a tax
|
high | lawfilesext.leg.wa.gov |
| I-022 | 2018 | E2SHB 1570 |
Exemption from the homeless housing surcharge removed for water-sewer district liens and lien releases for unpaid utility bills
|
base expansion / exemption removed | Homeowners / property buyers | Homeowners/property owners | — | 2018-06 | in effect | — | yes |
Small technical change to a recording surcharge
|
high | lawfilesext.leg.wa.gov |
| I-023 | 2018 | E2SHB 1570 |
Homeless housing document-recording surcharge raised from $40 to $62 and made permanent (it would have dropped to $10 in 2023)
|
fee increase | Homeowners / property buyers | Homeowners/property owners | — | 2018-06 | in effect | — | yes |
County recording surcharge rather than a tax (though courts and critics have called such surcharges taxes)
|
high | dor.wa.gov |
| I-024 | 2018 | E2SHB 1622 |
New $6.50 fee on each issue/renewal of an architect's registration or entity certificate of authorization
|
new fee | Licensed trades / regulated | Licensed trades/regulated | — | 2018-07 | in effect | — | no | — | high | lawfilesext.leg.wa.gov |
| I-025 | 2018 | E2SHB 1622 |
State Building Code Council permit fee on commercial building permits raised from $5.50 to $25
|
fee increase | Small businesses | Small businesses | Tenants/consumers | 2018-07 | in effect | — | no | — | high | lawfilesext.leg.wa.gov |
| I-026 | 2018 | E2SHB 1622 |
State Building Code Council permit fee on residential building permits raised from $5.50 (+$2 per extra unit) to $6.50
|
fee increase | Homeowners / property buyers | Homeowners/property owners | — | 2018-07 | in effect | — | no | — | high | lawfilesext.leg.wa.gov |
| I-027 | 2018 | E2SHB 2334 |
Marijuana producer/processor/retailer annual license fee raised from $1,300 to $1,381
|
fee increase | Specific industries | Specific industry: cannabis | Consumers | 2018-07 | in effect | — | no | — | high | lawfilesext.leg.wa.gov |
| I-028 | 2018 | E2SSB 6269 |
Oil spill administration tax ($0.04/barrel) extended to crude oil and petroleum products received by pipeline
|
base expansion / exemption removed | Specific industries | Specific industry: oil/pipeline | Drivers/fuel buyers | 2018-06 | in effect |
About $1.14M/yr to Oil Spill Prevention Account (DOR); $13M over 10 yrs both taxes (Advisory Vote 19)
|
no | — | high | dor.wa.gov |
| I-029 | 2018 | E2SSB 6269 |
Oil spill response tax ($0.01/barrel) extended to crude oil and petroleum products received by pipeline
|
base expansion / exemption removed | Specific industries | Specific industry: oil/pipeline | Drivers/fuel buyers | 2018-06 | in effect |
Part of $13M over 10 yrs (Advisory Vote 19, both taxes)
|
no | — | high | dor.wa.gov |
| I-030 | 2018 | ESB 5288 |
Thurston County public transportation benefit area may raise its sales/use tax up to 1.2% with voter approval
|
local authority | Local option (voters/councils decide) | Consumers | — | 2018-08 | in effect |
$0 state
|
yes |
Local option that needs voter approval
|
high | dor.wa.gov |
| I-031 | 2018 | ESHB 2580 |
Anaerobic digestion and landfill gas removed from the 75% sales tax refund for renewable electricity equipment
|
base expansion / exemption removed | Specific industries | Specific industry: renewable energy | — | 2018-07 | in effect |
Bill net: ($101K) GF FY19 (DOR)
|
yes |
Part of a bill that overall cut taxes (digester exemptions extended)
|
medium | dor.wa.gov |
| I-032 | 2018 | ESSB 6091 |
New $500 fee on building permits/subdivisions relying on permit-exempt wells in covered watersheds ($350 to Ecology); applies until watershed plans are adopted
|
new fee | Homeowners / property buyers | Homeowners/property owners | — | 2018-01 | in effect | — | yes |
Part of the Hirst fix that let rural well permits resume; temporary until watershed plans are adopted. Status of each basin not checked
|
medium | lawfilesext.leg.wa.gov |
| I-033 | 2018 | SHB 2612 |
One plate plus endorsement tabs replaces multiple tow truck plates; new fees set for the tabs
|
new fee | Licensed trades / regulated | Licensed trades/regulated | — | 2019-06 | in effect |
$0 (BLS) per DOR
|
yes |
Administrative change; may cost the same as or less than the old plates May not be a net fee increase (plates consolidated).
|
low | dor.wa.gov |
| I-034 | 2018 | SHB 2627 |
Later EMS levies may pass by a simple majority, and the approval threshold for countywide levies changes
|
local authority | Local option (voters/councils decide) | Homeowners/property owners | — | 2018-06 | in effect | — | yes |
Changes the vote needed; voters still decide
|
medium | dor.wa.gov |
| I-035 | 2019 | HB 1048 |
Small claims court filing fee raised from $14 to $35
|
fee increase | Consumers | Consumers | — | 2019-07 | in effect | — | no | — | high | lawfilesext.leg.wa.gov |
| I-036 | 2019 | HB 1087 |
WA Cares long-term care payroll premium of 0.58% of wages (collection delayed from 2022 to July 2023 by 2022 HB 1732; opt-outs for those with private LTC insurance bought before Nov 2021)
|
payroll premium | Workers (payroll) | Workers (payroll) | — | 2023-07 | in effect |
Indeterminate per 2019 advisory vote (AV 20)
|
no |
Counted as an increase: a mandatory deduction from paychecks. Supporters describe it as an insurance premium for a benefit, not a tax.
|
high | ballotpedia.org |
| I-037 | 2019 | HB 1324 |
Forest-and-fish timber B&O surcharge (0.052%) extended from 2024 to 2045
|
rate increase | Specific industries | Specific industry: timber | — | 2019-07 | in effect |
$21M over 10 years (AV 21)
|
yes |
Extension of an existing industry-supported surcharge paired with extension of the industry's own preferential rate; no new rate
|
high | lawfilesext.leg.wa.gov |
| I-038 | 2019 | HB 1325 |
New $50 registration fee per personal delivery device (sidewalk delivery robot)
|
new fee | Licensed trades / regulated | Licensed trades/regulated | — | 2019-09 | in effect | — | yes |
Fee for a newly legalized activity; regulatory
|
high | wacities.org |
| I-039 | 2019 | HB 1499 |
Public facilities districts may fund recreational facilities with a voter-approved local sales tax
|
local authority | Local option (voters/councils decide) | Consumers | — | 2019-07 | in effect | — | yes |
Requires local voter approval
|
medium | dor.wa.gov |
| I-040 | 2019 | HB 1652 |
Paint stewardship assessment added to price of architectural paint ($0.45-$1.95 per container), run by industry stewardship org (PaintCare)
|
new fee | Consumers | Consumers | — | 2021-04 | in effect |
$6M over 10 years (AV 22)
|
yes |
Regulatory recycling program fee collected by a private industry stewardship organization
|
high | paintcare.org |
| I-041 | 2019 | HB 1789 |
Certificate of title filing fee raised from $4 to $5.50
|
fee increase | Drivers / vehicle owners | Drivers | — | 2019-07 | in effect | — | no | — | high | lawfilesext.leg.wa.gov |
| I-042 | 2019 | HB 1789 |
Vehicle licensing service fee for registration renewals/transit permits raised from $5 to $8
|
fee increase | Drivers / vehicle owners | Drivers | — | 2019-07 | in effect | — | no | — | high | lawfilesext.leg.wa.gov |
| I-043 | 2019 | HB 1789 |
Vehicle licensing service fee for title changes raised from $12 to $15
|
fee increase | Drivers / vehicle owners | Drivers | — | 2019-07 | in effect | — | no | — | high | lawfilesext.leg.wa.gov |
| I-044 | 2019 | HB 1789 |
Vehicle registration filing fee raised from $3 to $4.50
|
fee increase | Drivers / vehicle owners | Drivers | — | 2019-07 | in effect | — | no | — | high | lawfilesext.leg.wa.gov |
| I-045 | 2019 | HB 1873 |
New vapor products tax: 9 cents/mL for accessible containers >5 mL, 27 cents/mL for other vapor products
|
new tax | Specific industries | Specific industry: vapor products | Consumers | 2019-10 | in effect |
$178M over 10 years (AV 23)
|
no | — | high | columbian.com |
| I-046 | 2019 | HB 1923 |
New $2.50 county document recording surcharge (urban planning)
|
new fee | Homeowners / property buyers | Homeowners/property owners | — | 2019-07 | in effect | — | no | — | high | co.chelan.wa.us |
| I-047 | 2019 | HB 2015 |
New $2 document recording surcharge for State Library-Archives building
|
new fee | Homeowners / property buyers | Homeowners/property owners | — | 2019-07 | in effect | — | no | — | high | co.chelan.wa.us |
| I-048 | 2019 | HB 2042 |
Additional $75 transportation electrification fee on electric vehicles (EV total $150 to $225/yr)
|
fee increase | Drivers / vehicle owners | Drivers | — | 2019-10 | in effect |
Included in ~$9.9M/yr estimate
|
no | — | high | lawfilesext.leg.wa.gov |
| I-049 | 2019 | HB 2042 |
New $75 annual hybrid vehicle transportation electrification fee
|
new fee | Drivers / vehicle owners | Drivers | — | 2019-10 | in effect |
~$9.9M/yr combined with EV fee (legislative staff est.)
|
no | — | high | peninsuladailynews.com |
| I-050 | 2019 | HB 2158 |
Advanced computing surcharge tiers: 33.33% (>$25B worldwide revenue) and 66.66% (>$100B) on B&O for select advanced computing businesses ($7M annual cap)
|
rate increase | Large businesses | Large businesses | — | 2020-01 | repealed |
Included in HB 2158 total
|
no |
Replaced Apr 1, 2020 by SB 6492 flat 1.22% surcharge
|
high | dor.wa.gov |
| I-051 | 2019 | HB 2158 |
Workforce education investment surcharge: 20% on B&O for many service/professional businesses (1.5% to 1.8%)
|
rate increase | Small businesses | Small businesses | Consumers of professional services | 2020-01 | repealed |
$2.253B over 10 years (AV 24, whole bill)
|
no |
Retroactively repealed back to Jan 1, 2020 by SB 6492 (2020) and replaced with a 1.75% rate
|
high | columbian.com |
| I-052 | 2019 | HB 2167 |
Additional 1.2% B&O tax on financial institutions in groups with >= $1B annual net income (rate 1.5% to 2.7%); upheld by WA Supreme Court Sept 2021
|
rate increase | Large businesses | Large businesses | Bank customers | 2020-01 | in effect |
$1.036B over 10 years (AV 25); GF $133.2M 2019-21
|
no | — | high | columbian.com |
| I-053 | 2019 | SB 5010 |
Fire districts may annex parcels receiving protection but not paying the levy, expanding levy base
|
local authority | Local option (voters/councils decide) | Homeowners/property owners | — | 2019-07 | in effect | — | yes |
Local action; arguably closes a free-rider gap
|
medium | dor.wa.gov |
| I-054 | 2019 | SB 5127 |
Traumatic brain injury fee added to traffic infractions raised from $2 to $5
|
fee increase | Drivers / vehicle owners | Drivers | — | 2019-07 | in effect | — | yes |
Add-on to a penalty for violations, not a general tax
|
medium | customerservices.courts.wa.gov |
| I-055 | 2019 | SB 5183 |
Manufactured/mobile home park landlord registration assessment raised from $10 to $15 per home
|
fee increase | Licensed trades / regulated | Licensed trades/regulated | Tenants | 2019-07 | in effect | — | no | — | medium | dor.wa.gov |
| I-056 | 2019 | SB 5272 |
Maximum local emergency communications sales tax raised from 0.1% to 0.2%
|
local authority | Local option (voters/councils decide) | Consumers | — | 2019-07 | in effect | — | yes |
Local option; voter approval required in counties already imposing it
|
high | dor.wa.gov |
| I-057 | 2019 | SB 5313 |
Local school enrichment levy lid raised to lesser of $2.50/$1,000 AV or $2,500/pupil ($3,000 for districts >40,000 FTE), from $1.50/$1,000 or $1,500/pupil
|
local authority | Local option (voters/councils decide) | Homeowners/property owners | Renters | 2020 | in effect | — | yes |
Authority only; levies require local voter approval
|
high | dor.wa.gov |
| I-058 | 2019 | SB 5332 |
Certified/informational vital record copy fee (birth, death certificates) set at $25, up from $20
|
fee increase | Consumers | Consumers | — | 2021-01 | in effect | — | no | — | high | knkx.org |
| I-059 | 2019 | SB 5581 |
B&O economic nexus threshold for out-of-state businesses lowered to $100K WA gross receipts (from ~$267K; property/payroll tests dropped)
|
base expansion / exemption removed | Out-of-state buyers / sellers | Out-of-state buyers/sellers | — | 2019-07 | in effect |
Included in SB 5581 total
|
yes |
Part of Wayfair conformity package
|
medium | dor.wa.gov |
| I-060 | 2019 | SB 5581 |
Import-commerce B&O/sales tax exemption limited to parent-subsidiary wholesale sales and unroasted coffee beans
|
base expansion / exemption removed | Specific industries | Specific industry: importers | — | 2019-07 | in effect |
Included in SB 5581 total
|
no | — | medium | dor.wa.gov |
| I-061 | 2019 | SB 5581 |
Marketplace facilitators must collect other taxes and fees (beyond sales tax) on facilitated sales
|
base expansion / exemption removed | Out-of-state buyers / sellers | Out-of-state buyers/sellers | Consumers | 2020-01 | in effect |
Included in SB 5581 total
|
yes |
Collection mechanism for taxes already owed
|
medium | lawfilesext.leg.wa.gov |
| I-062 | 2019 | SB 5581 |
Wayfair conformity: remote sellers/marketplace facilitators with >$100K WA sales must collect sales tax; click-through nexus eliminated; nexus retroactive to Oct 2018
|
base expansion / exemption removed | Out-of-state buyers / sellers | Out-of-state buyers/sellers | Consumers | 2019-03 | in effect |
$1.051B over 10 years (AV 26, whole bill); GF $114.9M 2019-21
|
yes |
Mostly enforces collection of use tax already legally owed by buyers
|
high | columbian.com |
| I-063 | 2019 | SB 5825 |
Authorizes bonding and express toll lanes on I-405 south (Renton-Bellevue) and SR 167 extension; existing SR 167 HOT pilot made permanent
|
new fee | Drivers / vehicle owners | Drivers | — | 2019-06 | in effect | — | yes |
Optional user charge; south I-405 toll lanes were already planned
|
medium | lawfilesext.leg.wa.gov |
| I-064 | 2019 | SB 5993 |
Hazardous substance tax on petroleum changed from 0.7% of wholesale value to $1.09 per barrel (inflation-indexed), roughly 1 cent/gallon on gasoline
|
rate increase | Specific industries | Specific industry: petroleum | Drivers / consumers | 2019-07 | in effect |
$2.76B over 10 years (AV 27)
|
no | — | high | columbian.com |
| I-065 | 2019 | SB 5997 |
Point-of-sale sales tax exemption for nonresidents (OR, AK, MT, some Canadian provinces) replaced with annual refund program ($25 minimum)
|
base expansion / exemption removed | Out-of-state buyers / sellers | Out-of-state buyers/sellers | — | 2019-07 | in effect |
$313M over 10 years (AV 28); GF $53.8M 2019-21
|
no | — | high | columbian.com |
| I-066 | 2019 | SB 5998 |
Controlling-interest transfer lookback for REET expanded from 12 to 36 months
|
base expansion / exemption removed | Homeowners / property buyers | Property owners (entity transfers) | — | 2020-01 | in effect |
Included in SB 5998 totals
|
no | — | high | dor.wa.gov |
| I-067 | 2019 | SB 5998 |
Graduated REET: rate on portion of sale price $1.5M-$3M raised to 2.75% and above $3M to 3% (from flat 1.28%); $500K-$1.5M stays 1.28%
|
rate increase | Homeowners / property buyers | Homeowners/property owners | Buyers / property prices | 2020-01 | in effect |
$1.747B over 10 years (AV 29); GF $23.0M 2019-21, $32.5M 2021-23
|
no | — | high | columbian.com |
| I-068 | 2019 | SB 6004 |
Travel agent/tour operator B&O rate raised from 0.275% to 0.9% for businesses with >$250K taxable income
|
rate increase | Specific industries | Specific industry: travel agents/tour operators | Consumers | 2019-07 | in effect |
$28M over 10 years (AV 30); GF $4.7M 2019-21
|
no | — | high | columbian.com |
| I-069 | 2019 | SB 6016 |
Narrowed eligibility for preferential 0.275% international investment management B&O rate (employment/office/revenue tests plus claw-back)
|
base expansion / exemption removed | Specific industries | Specific industry: investment management | — | 2019-07 | in effect |
$367M over 10 years (AV 31); GF $59.4M 2019-21
|
no | — | high | columbian.com |
| I-070 | 2020 | HB 1590 |
Counties/cities may impose 0.1% affordable housing sales tax by council vote (no voter approval)
|
local authority | Local option (voters/councils decide) | Consumers | — | 2020-06 | in effect | — | yes |
Local option; state does not levy it
|
high | dor.wa.gov |
| I-071 | 2020 | SB 5006 |
New $200 endorsement letting wineries sell WA beer / breweries sell WA wine
|
new fee | Licensed trades / regulated | Licensed trades/regulated | — | 2020-06 | in effect |
$6K FY21
|
yes |
Optional fee for a new privilege
|
high | dor.wa.gov |
| I-072 | 2020 | SB 5323 |
Mandatory 8-cent charge on paper/reusable carryout bags (12 cents for film bags from 2026), kept by retailer, after plastic bag ban
|
new fee | Consumers | Consumers | — | 2021-10 | in effect | — | yes |
Charge retained by retailers, not government; environmental regulation
|
high | dor.wa.gov |
| I-073 | 2020 | SB 5323 |
Retail sales tax applies to the carryout bag charge (even on otherwise tax-exempt grocery purchases)
|
base expansion / exemption removed | Consumers | Consumers | — | 2021-10 | in effect |
$32M over 10 years (AV 32)
|
no | — | high | piercecountywa.gov |
| I-074 | 2020 | SB 5549 |
New $2,000 distillery off-site tasting room license
|
new fee | Licensed trades / regulated | Licensed trades/regulated | — | 2021-01 | in effect | — | yes |
Optional fee for a new privilege
|
high | dor.wa.gov |
| I-075 | 2020 | SB 5628 |
New 1.25% tax on heavy equipment rentals to consumers (for transportation accounts)
|
new tax | Consumers | Consumers | — | 2022-01 | in effect |
$103M over 10 years (AV 33)
|
no | — | high | piercecountywa.gov |
| I-076 | 2020 | SB 6212 |
Affordable housing levies may exceed statutory limits; uses expanded
|
local authority | Local option (voters/councils decide) | Homeowners/property owners | Renters | 2020-10 | in effect | — | yes |
Requires local voter approval
|
medium | dor.wa.gov |
| I-077 | 2020 | SB 6392 |
New $700 annual retail wine license for local wine industry associations
|
new fee | Licensed trades / regulated | Licensed trades/regulated | — | 2020-06 | in effect | — | yes |
Optional fee for a new privilege
|
high | dor.wa.gov |
| I-078 | 2020 | SB 6415 |
Fire district benefit charges may be made permanent (60% vote) or renewed 10 years (simple majority)
|
local authority | Local option (voters/councils decide) | Homeowners/property owners | — | 2020-06 | in effect | — | yes |
Requires local voter approval
|
high | dor.wa.gov |
| I-079 | 2020 | SB 6492 |
Advanced computing surcharge restructured to 1.22% of gross income for groups >$25B worldwide revenue, annual cap raised from $7M to $9M
|
rate increase | Large businesses | Large businesses | — | 2020-04 | in effect |
Included in SB 6492 total
|
yes |
Mixed: removes 2019 tiers and minimum; effect varies by company
|
high | taxnews.ey.com |
| I-080 | 2020 | SB 6492 |
B&O rate on service and other activities raised from 1.5% to 1.75% for businesses with >= $1M gross income (hospitals excluded)
|
rate increase | Small businesses | Small businesses | Consumers of professional services | 2020-04 | in effect |
$843M over 10 years (AV 34, net of surcharge cut)
|
yes |
Replaced a 20% (1.8%) surcharge, so most service businesses pay less than under 2019 law but more than before 2019
|
high | piercecountywa.gov |
| I-081 | 2020 | SB 6592 |
Tourism promotion areas expanded statewide; added charge up to $3/room-night on lodging with 40+ rooms
|
local authority | Local option (voters/councils decide) | Consumers | Travelers | 2020-06 | in effect | — | yes |
Local option, typically requested by lodging industry
|
high | dor.wa.gov |
| I-082 | 2020 | SB 6632 |
Max business license handling fee for opening/reopening a business raised from $19 to $90
|
fee increase | Small businesses | Small businesses | — | 2020-07 | in effect |
~$6.5M FY21 (BLS account, whole bill)
|
no | — | high | lawfilesext.leg.wa.gov |
| I-083 | 2020 | SB 6690 |
Boeing/aerospace preferential B&O rate (0.2904%) eliminated; standard 0.484% manufacturing/wholesale and 0.471% retail apply
|
rate increase | Specific industries | Specific industry: aerospace | — | 2020-04 | in effect |
$1.024B over 10 years (AV 35); GF $134M 2019-21
|
yes |
Requested by Boeing to resolve EU WTO dispute; conditional return to 0.357% if trade deal reached
|
high | lawfilesext.leg.wa.gov |
| I-084 | 2021 | 2SSB 5315 |
Captive insurers made subject to 2% premium tax on premiums from owners/affiliates
|
base expansion / exemption removed | Large businesses | Large businesses | — | 2021-05 | in effect |
$53M over 10 yrs (Advisory Vote 38); WRC: ~$34.2M 2021-23
|
no | — | high | sos.wa.gov |
| I-085 | 2021 | E2SHB 1277 |
New $100 surcharge on each document recorded with county auditors (eviction prevention/housing), bringing typical recording charge to ~$183
|
new fee | Homeowners / property buyers | Homeowners/property owners | Home buyers/borrowers | 2021-07 | in effect |
$1.46B over 10 yrs (per House Republican list)
|
no | — | high | lawfilesext.leg.wa.gov |
| I-086 | 2021 | E2SHB 1477 |
New 988 behavioral-health crisis line tax on phone lines and prepaid wireless: 24 cents/line/month, rising to 40 cents in 2023
|
new tax | Consumers | Consumers | — | 2021-10 | in effect |
988 account $54.0M (2021-23), $99.7M (2023-25) per DOR; $432M over 10 yrs per House Republican list
|
no | — | high | dor.wa.gov |
| I-087 | 2021 | E2SHB 1477 |
Scheduled step-up of 988 line tax from 24 to 40 cents per line per month
|
rate increase | Consumers | Consumers | — | 2023-01 | in effect |
included in 988 tax estimate above
|
no | — | high | dor.wa.gov |
| I-088 | 2021 | E2SSB 5022 |
Plastic packaging recycled-content program: producers must register and pay annual fees to Ecology
|
new fee | Specific industries | Specific industry: plastic beverage/packaging producers | Consumers | 2022 | in effect |
10-yr projection not given in OFM notice
|
yes |
Regulatory program fee; flagged by OFM under I-960 but not on partisan list.
|
low | content.govdelivery.com |
| I-089 | 2021 | E2SSB 5126 |
Climate Commitment Act: cap-and-invest program requiring covered emitters/fuel suppliers to buy GHG allowances
|
new tax | Large businesses | Large businesses | Consumers (fuel, natural gas, electricity prices) | 2023-01 | in effect |
$3.98B over 10 yrs FY22-31 (OFM I-960 notice)
|
yes |
Market-based regulatory program (allowance auctions), not a statutory tax; critics call it a carbon tax. Repeal initiative I-2117 failed in 2024.
|
high | content.govdelivery.com |
| I-090 | 2021 | E3SHB 1091 |
Clean Fuels Program: carbon-intensity standard for transportation fuels with credit market, plus Ecology program fees
|
new fee | Specific industries | Specific industry: fuel producers/importers | Drivers/consumers (fuel prices) | 2023-01 | in effect |
$7M over 10 yrs (OFM per House Republican list)
|
yes |
Regulatory standard rather than a tax; the direct fee revenue is small and the main cost is compliance cost passed through in fuel prices. DOR classed the bill as a B&O decrease (credit-transaction exemption).
|
medium | dor.wa.gov |
| I-091 | 2021 | ESSB 5096 |
New 7% excise tax on long-term capital gains above a $250,000 standard deduction
|
new tax | High earners / wealthy | High earners | — | 2022-01 | in effect |
$5.736B over 10 yrs (OFM per House Republican list); DOR: ~$500M ELTA 2021-23
|
no | — | high | lawfilesext.leg.wa.gov |
| I-092 | 2021 | HB 1034 |
Island park & recreation district levies removed from $5.90 aggregate levy limit (2022-2026), expanding local levy capacity
|
local authority | Local option (voters/councils decide) | Homeowners/property owners | Renters | 2021-07 | in effect |
$0 state
|
yes |
Expands local levy capacity rather than imposing a tax; affects only certain island districts.
|
medium | dor.wa.gov |
| I-093 | 2021 | SHB 1107 |
Skippered charter vessels subject to use tax on bare-boat value (paired with expanded nonresident vessel permit relief)
|
base expansion / exemption removed | Outdoor recreation | Specific industry: charter boats | Consumers (charter customers) | 2021-07 | in effect | — | yes |
DOR scores the bill as mixed with a net revenue loss.
|
medium | dor.wa.gov |
| I-094 | 2022 | ESHB 2076 |
New Driver Resource Center fee: TNCs collect and remit 15 cents per passenger fare, CPI-indexed
|
new fee | Consumers | Consumers | — | 2024-07 | in effect | — | no | — | high | lawfilesext.leg.wa.gov |
| I-095 | 2022 | ESHB 2076 |
State TNC operating permit from Department of Licensing, $5,000 per year
|
new fee | Specific industries | Specific industry: rideshare companies | — | 2022-06 | in effect | — | yes |
Paired with preemption of local TNC taxes/fees; net effect on payers unclear.
|
medium | lawfilesext.leg.wa.gov |
| I-096 | 2022 | ESHB 2076 |
Workers' compensation premiums assessed on transportation network companies (Uber/Lyft) for driver platform hours
|
payroll premium | Specific industries | Specific industry: rideshare companies | Riders/drivers | 2023-01 | in effect |
Indeterminate (Advisory Vote 40)
|
yes |
Insurance premium buying workers' comp coverage for drivers, not general revenue; part of a deal backed by drivers' union and TNCs.
|
high | sos.wa.gov |
| I-097 | 2022 | ESSB 5974 |
$0.25 license plate technology fee extended to light, medium and heavy-duty trucks
|
base expansion / exemption removed | Drivers / vehicle owners | Specific industry: truck owners/trucking | Consumers | 2022-07 | in effect |
$4.23M over 10 yrs (OFM)
|
no | — | high | lawfilesext.leg.wa.gov |
| I-098 | 2022 | ESSB 5974 |
$0.50 DOL license service fee extended to light, medium and heavy-duty trucks
|
base expansion / exemption removed | Drivers / vehicle owners | Specific industry: truck owners/trucking | Consumers | 2022-07 | in effect |
$8.45M over 10 yrs (OFM, DOL services)
|
no | — | high | lawfilesext.leg.wa.gov |
| I-099 | 2022 | ESSB 5974 |
Aircraft fuel tax raised from 11 to 18 cents per gallon
|
rate increase | Specific industries | Specific industry: aviation | Air travelers/shippers | 2022-07 | in effect |
$14.06M over 10 yrs (OFM); Advisory Vote 39
|
no | — | high | lawfilesext.leg.wa.gov |
| I-100 | 2022 | ESSB 5974 |
Dealer temporary permit fee raised from $15 to $40
|
fee increase | Consumers | Consumers | Car buyers | 2022-07 | in effect |
$179.2M over 10 yrs (OFM)
|
no | — | high | lawfilesext.leg.wa.gov |
15 field definitions
| Field | Type | Meaning | Units | Value type |
|---|---|---|---|---|
id |
string | Stable row identifier (I-### for increases, C-### for cuts), assigned by sorting rows by session year, bill and description. | — | derived |
session_year |
integer | Legislative session year in which the change was enacted (includes special sessions of that year). | year | observed |
bill |
string | Bill number as enacted (e.g., ESSB 5801). Some rows name two bills when they enacted the same change. | — | observed |
change |
string | Plain-language description of this one change, written by the curator from the cited source. | — | derived |
change_type |
string | Category: new tax; rate increase; base expansion / exemption removed; payroll premium; new fee; fee increase; local authority; cut. | — | derived |
who_pays_group |
string | Editorial grouping of who directly pays (about a dozen groups). | — | derived |
who_pays_detail |
string | Who directly pays or benefits, as described by the curator. | — | derived |
likely_passed_on_to |
string | Who may ultimately bear the cost, where suggested by the source or ordinary economics. Empty when not assessed. | — | estimated |
effective |
string | Effective date as YYYY or YYYY-MM. | date (YYYY or YYYY-MM) | observed |
status |
string | Status as of 2026-10-11: in effect; pending; pending (court/ballot); partly rolled back; rolled back 2026; repealed; expired; struck down. | — | derived |
revenue_estimate_as_stated |
string | Revenue estimate copied as written in the source, with its period. Periods differ; values are not comparable or summable. Empty when the source gives none. | — | estimated |
debatable |
string | 'yes' if a fair critic could argue the row is not a tax increase (or for cuts, not real relief); otherwise 'no'. | — | derived |
debatable_reason_or_notes |
string | Why the row is marked debatable, plus other notes (rollbacks, contingencies). Empty when none. | — | derived |
confidence |
string | high: an official source states the change directly; medium: secondary sources or inference; low: thin support. | — | derived |
source_url |
string | Main source for this row (row-level lineage). Many rows cite bill reports or session laws not listed among the dataset-level sources. | — | observed |
