Tax policy in Washington

in  Washington

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Tax policy in Washington

Tax rates in 2017
Personal income tax:
None
State sales tax:
6.50%
Corporate income tax:
None
Tax revenues in 2016
Total tax collections:
$22.28 billion
Tax collections per capita:
$3,057

Total state expenditures • State debt • Washington state budget and finances

Washington generates the bulk of its tax revenue by levying a general state sales tax and select sales taxes (otherwise known as excise taxes). The state derives its constitutional authority to tax from Article VII of the state constitution.[1][2]

Tax policy can vary from state to state. States levy taxes to help fund the variety of services provided by state governments. Tax collections comprise approximately 40 percent of the states' total revenues. The rest comes from non-tax sources, such as intergovernmental aid (e.g., federal funds), lottery revenues and fees. The primary types of taxes levied by state governments include personal income tax, general sales tax, excise (or special sales) taxes and corporate income tax.[3]

HIGHLIGHTS

* According to the United States Census Bureau, Washington collected $22.28 billion in tax revenue in 2016. The state's tax revenue per capita was $3,057.

## Contents

* 1 Tax rates
* 1.1 Personal income tax
* 1.1.1 Personal exemptions
* 1.1.2 Capital gains tax
* 1.2 Sales tax
* 1.2.1 Excise taxes
* 1.3 Corporate income tax
* 1.4 Property tax
* 1.5 Estate and inheritance taxes
* 2 Tax revenues
* 3 Tax ballot measures
* 4 Recent news
* 5 See also
* 6 External links
* 7 Footnotes

## Tax rates[edit]

### Personal income tax[edit]

See also: Personal income tax

Washington did not utilize a personal income tax in 2017.[4]

The table below summarizes personal income tax rates for Washington and neighboring states in 2017.[4]

Personal income tax rates, 2017

State  | Tax rates  | Number of brackets  | Brackets
Lowest  | Highest  | Lowest  | Highest
Washington | No state income tax
Idaho | 1.6% | 7.4% | 7 | $1,454 | $10,905
Nevada | No state income tax
Oregon | 5% | 9.9% | 4 | $3,400 | $125,000
Note: For complete notes and annotations, please see the source below.
Source: Tax Policy Center, "Individual State Income Tax Rates 2000-2017," accessed October 26, 2017

#### Personal exemptions[edit]

States that collect a personal income tax allow individuals to claim personal exemptions on income taxes each year. The personal exemption indicates that only a person's income above a certain level is subject to taxation. [5]

Exemptions work by reducing the amount of an individual's taxable income. Both state and federal taxes allow exemptions. The state exemptions for Washington and its neighboring states as reported by the Tax Policy Center are reported in the chart below.[6]

Personal exemptions, 2017

State  | Single  | Married  | Dependents
Washington | No state income tax
Idaho | $4,050 | $8,100 | $4,050
Nevada | No state income tax
Oregon | $197 | $394 | $197
Note: For complete notes and annotations, please see the source below.
Source: Tax Policy Center, "Individual State Income Tax Rates 2000-2017," accessed October 26, 2017

#### Capital gains tax[edit]

See also: Capital gains tax

A capital gains tax is a tax levied on the profit gleaned from the sale of a capital asset. Examples of capital assets include stocks, businesses, land parcels, homes, personal items and more. Capital gains are taxable at both the federal and state levels. While the federal government taxes capital gains at a lower rate than regular personal income, states usually tax capital gains at the same rates as regular income. [7][8][9]

The table below summarizes uppermost capital gains tax rates for Washington and neighboring states in 2015.

Uppermost capital gains tax rates by state, 2015

State  | State uppermost rate  | Combined uppermost rate
Washington | 0% | 25%
Idaho | 7.4% | 29.4%
Nevada | 0% | 25%
Oregon | 9.9% | 31%
Note: For complete notes and annotations, please see the source below.
Source: Tax Foundation, "The High Burden of State and Federal Capital Gains Tax Rates," accessed October 26, 2017

### Sales tax[edit]

See also: Sales tax

Almost all states employ a statewide sales tax, which ranges from 2.9 percent in Colorado to 7.25 percent in California. Additionally, many states allow the levying of local sales taxes, which are then added to the state's tax.

Washington's state sales tax was 6.50% percent in 2017. The average local tax was about 2.42% percent, meaning that the average combined sales tax was about 8.92% percent. The table below displays the state tax rates, average local tax rates, and average combined tax rates for Washington and its neighboring states.[10]

Combined sales tax rates, 2015

State  | State sales tax  | Average local sales tax  | Combined
Washington | 6.50% | 2.42% | 8.92%
Idaho | 6.00% | 0.03% | 6.03%
Nevada | 6.85% | 1.13% | 7.98%
Oregon | 0.00% | 0.00% | 0.00%
Note: For full annotations, see the source below.
Source: The Tax Foundation, "State and local sales tax rates, 2017," accessed October 26, 2017

The table below summarizes sales tax rates for Washington and neighboring states in 2017 as well as the state's policy with respect to types of items commonly exempted from sales tax (i.e., food, prescription drugs and nonprescription drugs).[11]

Sales tax rates, 2017

State  | Sales tax rate  | Exemption status
Food  | Prescription drugs  | Nonprescription drugs
Washington | 6.5% | Exempt | Exempt | Taxable
Idaho | 6.0% | Taxable | Exempt | Taxable
Nevada | 6.9% | Exempt | Exempt | Taxable
Oregon | 0.0% | No state sales tax | No state sales tax | No state sales tax
Source: Tax Policy Center, "Sales Tax Rates 2000-2017," accessed October 26, 2017

#### Excise taxes[edit]

See also: Excise taxes

Excise taxes, also known as selective sales or differential commodity taxes, are levied for the sales of specific goods or services. Excise taxes are considered indirect taxes because they are not charged directly to individuals. In most cases, the excise tax is paid by the producer or seller of an item. The cost of the tax is then included in the sale price of the item and passed on to the consumer. The tables below provide excise tax rates for motor fuel, alcohol and cigarettes in Washington and neighboring states.[12][13][14][15]

Fuel excise tax rates, 2017 (in cents per gallon)

State  | Gasoline  | Diesel  | Gasohol
Excise tax  | Other taxes  | Total tax  | Excise tax  | Other taxes  | Total tax  | Excise tax  | Other taxes  | Total tax
Washington | 49.4¢ | 0¢ | 49.4¢ | 49.4¢ | 0¢ | 49.4¢ | 49.4¢ | 0¢ | 49.4¢
Idaho | 32¢ | 1¢ | 33¢ | 32¢ | 1¢ | 33¢ | 32¢ | 1¢ | 33¢
Nevada | 24¢ | 0.805¢ | 24.805¢ | 27¢ | 0.75¢ | 27.75¢ | 24¢ | 0.805¢ | 24.805¢
Oregon | 30¢ | 0¢ | 30¢ | 30¢ | 0¢ | 30¢ | 30¢ | 0¢ | 30¢
Note: For full annotations, see the source below.
Source: Tax Policy Center, "State Motor Fuels Tax Rates 2000-2011, 2013-2017," accessed October 26, 2017
Alcohol excise tax rates, 2017 (in dollars per gallon)

State  | Liquor  | Wine  | Beer
Tax rate  | Does general sales tax apply?  | Tax rate  | Does general sales tax apply?  | Tax rate  | Does general sales tax apply?
Washington | $14.3 | \-- | $0.9 | Yes | $0.3 | Yes
Idaho | See footnote 1 | Yes | $0.5 | Yes | $0.2 | Yes
Nevada | $3.6 | Yes | $0.7 | Yes | $0.2 | Yes
Oregon | See footnote 1 | N/A | $0.7 | N/A | $0.1 | N/A
Note: For full annotations, see the source below.
1"In 17 states, the government directly controls the sales of distilled spirits. Revenue in these states is generated from various taxes, fees, price mark-ups, and net liquor profits."
2"General sales tax applies to on-premise sales only."
Source: Tax Policy Center, "Alcohol Rates 2000-2010, 2013-2017," accessed October 26, 2017
State cigarette taxes, 2017 (in cents per pack)

State  | Tax rate  | National ranking
Washington | 302.5¢ | 8
Idaho | 57¢ | 45
Nevada | 180¢ | 19
Oregon | 132¢ | 30
Note: For full annotations, see the source below.
Source: Tax Policy Center, "State Cigarette Taxes, 2017," accessed October 26, 2017

### Corporate income tax[edit]

See also: Corporate income tax

Washingtondoes not levy a corporate income tax. The table below compares the corporate income tax rates of some of its neighboring states.[16][17]

Corporate income tax rates, 2016

State  | Tax rate  | Brackets  | Number of brackets
Lowest  | Highest
Washington | No corporate income tax
Idaho | 7.40% | Flat Rate | 1
Nevada | No corporate income tax
Oregon | 6.60% to 7.60% | $1,000,000 | $1,000,000 | 2
Note: For complete notes and annotations, please see the source below.
Source: Tax Foundation, "State Corporate Income Tax Rates and Brackets for 2015," accessed October 26, 2017

### Property tax[edit]

See also: Property tax

Most often, property tax applies to real estate, although some states levy property taxes on other types of personal property, such as automobiles. Generally speaking, an individual's property tax liability is determined by the tax rate and the tax base, which is "determined by both the assessed value of the property and ... the share of the assessed value that is subject to tax." To learn more about property taxes, including tabulation methods, see this page. Property tax rates can vary substantially from locality to locality within a state.[18][19][20] [18][19]

The table below provides the mean amount of property taxes paid in 2012, as well as property tax as a mean percentage of home value for 2014, in Washington and neighboring states.[18]

Mean property taxes paid per state, 2012 and 2014

State  | Mean property taxes paid (2012)  | Property tax as a percent of home value (2014)
Washington | $2,914 | 0.94%
Idaho | $1,273 | 0.73%
Nevada | $1,518 | 0.71%
Oregon | $2,594 | 1.01%
Source: Tax Policy Center, "Residential Property Taxes in the United States," November 18, 2013
Source: Tax Foundation, "Facts & Figures 2016: How Does Your State Compare?", accessed October 27, 2017

The table below lists per capita state and local property tax collections for Washington and neighboring states for fiscal year 2013.[21]

State and local property tax collections per capita, 2013

State  | Collections per capita
Washington | $1,350
Idaho | $888
Nevada | $972
Oregon | $1,285
Source: Tax Foundation, "Facts and Figures 2016: How Does Your State Compare?" accessed October 26, 2017

### Estate and inheritance taxes[edit]

See also: Estate and inheritance taxes

Estate and inheritance taxes are levied on the property of deceased individuals (decedents). Generally speaking, an estate tax is applied to the value of a decedent's property and is paid from the estate before distribution to any heirs. By contrast, an inheritance tax is paid by the heir or heirs of a decedent's assets.[22][23][24]

Washington is one of 14 states that levies an estate tax. In addition, residents are liable for the federal estate tax. The table below summarizes the estate tax rates for Washington and neighboring states in 2016.[24]

Estate taxes, 2016

State  | Exemption threshold  | Minimum rate  | Maximum rate
Washington | $2,078,000 | 10.00% | 20.00%
Idaho | N/A
Nevada | N/A
Oregon | $1,000,000 | 10.00% | 16.00%
Note: For complete notes and annotations, please see the source below.
Source: Tax Foundation, "Facts and Figures 2015: How Does Your State Compare?" accessed October 5, 2015

## Tax revenues[edit]

See also: Washington state budget and finances

The table below breaks down state government tax collections by source in 2016 (comparable figures from surrounding states are also provided to give additional context). Figures for all columns except "2016 population" and "Per capita collections" are rendered in thousands of dollars (for example, $2,448 translates to $2,448,000). Figures in the columns labeled "2016 population" and "Per capita collections" have not been abbreviated.[25]

State tax collections by source ($ in thousands), 2016

State  | Property taxes  | Sales and gross receipts  | Licenses  | Income taxes  | Other taxes  | Total  | 2016 population  | Per capita collections
Washington | $2,062,065 | $17,636,031 | $1,461,200 | N/A | $1,120,792 | $22,280,088 | 7,288,000 | $3,057
Idaho | N/A | $2,121,094 | $372,883 | $1,710,234 | $5,303 | $4,209,514 | 1,683,140 | $2,501
Nevada | $280,055 | $6,347,777 | $651,067 | N/A | $746,147 | $8,025,046 | 2,940,058 | $2,730
Oregon | $20,587 | $1,532,190 | $1,048,709 | $8,299,887 | $141,938 | $11,043,311 | 4,093,465 | $2,698
United States | $18,364,298 | $442,909,995 | $52,164,396 | $392,286,910 | $24,538,146 | $930,263,745 | 322,762,018 | $2,882.20
Source: U.S. Census Bureau, "2016 annual survey of state government tax collections by category," accessed June 26, 2017

The table below lists 2016 tax collections by source as percentages of total collections. About 79.2 percent of Washington's total state tax collections came from sales taxes and gross receipts.[25]

State tax collections by source (as percentages), 2016

State  | Property taxes  | Sales and gross receipts  | Licenses  | Income taxes  | Other taxes
Washington | 9.3% | 79.2% | 6.6% | N/A | 5.0%
Idaho | N/A | 50.4% | 8.9% | 40.6% | 0.1%
Nevada | 3.5% | 79.1% | 8.1% | N/A | 9.3%
Oregon | 0.2% | 13.9% | 9.5% | 75.2% | 1.3%
Source: U.S. Census Bureau, "2016 annual survey of state government tax collections by category," accessed April 4, 2016

## Tax ballot measures[edit]

Voting on taxes

Ballot measures
By state
By year
Not on ballot
| Local

City taxes
County taxes
School taxes
Property taxes
Sales taxes
Income taxes
Other taxes

See also: Taxes on the ballot and List of Washington ballot measures

Ballotpedia has tracked the following ballot measures relating to taxes in Washington.

1. Washington Initiative 559, Adjust Property Value for Taxes Measure (1991)
2. Washington Referendum 42, 911 Emergency Phone Service Tax Measure (1991)
3. Washington Initiative 601, Tax and Expenditure Limits Measure (1993)
4. Washington Initiative 602, State Revenue Collection and Expenditure Limits Measure (1993)
5. Washington HJR 4208, Four-Year School District Tax Levies Amendment (1997)
6. Washington Referendum 49, Vehicle Excise Taxes and Transportation Bonds Measure (1998)
7. Washington Initiative 920, Estate Tax Repeal Measure (2006)
8. Washington HJR 4223, Property Tax Exemption Increase Amendment (2006)
9. Washington Referendum 30, Inheritance Tax on Insurance Measure (1958)
10. Washington Referendum 47, Property Tax Limitation Measure (1997)
11. Washington Initiative 776, License Tab Fees Measure (2002)
12. Washington HJR 4220, Four-Year or Six-Year Fire Protection District Tax Levies Amendment (2002)
13. Washington Referendum 43, Taxes on Cigarettes, Liquor, and Carbonated Beverages for Prevention Programs Measure (1994)
14. Washington Initiative 102, Child and Family Services Tax Measure (1989)
15. Washington Property Tax Exemption Amendment (1900)
16. Washington Initiative 90, Sales Tax Increase for Conservation Measure (1986)
17. Washington Initiative 62, State Tax Revenues Limitations Measure (1979)
18. Washington Initiative 44, Statutory Tax Limitation Measure (1972)
19. Washington HJR 9, Taxation of Federal Property Amendment (1946)
20. Washington HJR 7, Retirees Property Tax Exemption Amendment (1966)
21. Washington Initiative 435, Replace Sales Tax with Corporate Franchise Taxes Measure (1982)
22. Washington Initiative 402, Abolition of Inheritance and Gift Taxes Measure (1981)
23. Washington Initiative 464, Exclude Trade-In Value from Sales and Use Tax Measure (1984)
24. Washington Initiative 345, Food Products Sales Tax Exemption Measure (1977)
25. Washington Initiative 348, Motor Vehicle Tax Laws Repeal Measure (1977)
26. Washington Initiative 314, Corporate Excise Tax to Reduce School Levies Measure (1975)
27. Washington Initiative 251, Prohibit New Taxes and Existing Tax Increases Measure (1970)
28. Washington Initiative 226, Tax Sharing Measure (1966)
29. Washington Referendum 5, Tax Levy Limits Measure (1940)
30. Washington Initiative 129, 40-Mill Property Tax Limit Measure (1938)
31. Washington Initiative 114, Property Tax Levy Limits Measure (1936)
32. Washington Initiative 94, Tax Levy Limits on Property Measure (1934)
33. Washington Initiative 64, Tax Levy Limit on Property Measure (1932)
34. Washington Initiative 69, Graduated Income Tax for School Funding Measure (1932)
35. Washington Initiative 50, Property Tax Levy Limits Measure (1924)
36. Washington HJR 22, Tax Increment Financing Districts Amendment (1973)
37. Washington HJR 37, Graduated Income Tax Amendment (1973)
38. Washington HJR 40, Excess Levy Validation Formula Amendment (1973)
39. Washington SJR 137, Two-Year Excess School Taxes Amendment (1976)
40. Washington HJR 23, Tax Increment Financing Districts Amendment (1985)
41. Washington HJR 22, Voter Approval of Excess School Tax Levies Amendment (1985)
42. Washington HJR 4220, Property Tax Levy for School Construction Amendment (1987)
43. Washington Initiative 747, Property Tax Limitation Measure (2001)
44. Washington Initiative 773, Increase Tobacco Tax for Health Programs Measure (2001)
45. Washington Referendum 51, Transportation Improvements Measure (2002)
46. Washington Initiative 745, Transportation Funds for Road Infrastructure Measure (2000)
47. Washington Lower Property Taxes, Initiative 1033 (2009)
48. Washington Initiative 985, Vehicle Traffic-Related Policies Measure (2008)
49. Washington Initiative 912, Motor Vehicle Tax Repeal Measure (2005)
50. Washington Initiative 900, Mandatory Performance Audits Measure (2005)
51. Washington HJR 4231, Excess Property Tax Approvals Amendment (1990)
52. Washington HJR 4222, Personal Property Tax Exemption Amendment (1988)
53. Washington HJR 55, Excess Tax Levies for School Districts Amendment (1986)
54. Washington SJR 1, One Percent Property Tax Limit Amendment (1972)
55. Washington HJR 47, Formula Governing Excess Property Tax Levies Amendment (1972)
56. Washington HJR 42, State Property and Income Taxes Amendment (1970)
57. Washington Referendum 6, Tax Levy Limits on Property Measure (1942)
58. Washington HJR 1, Forty Mills Tax Levy Limit on Property Amendment (1944)
59. Washington HJR 4, Vehicle Taxes for Highways Amendment (1944)
60. Washington Amendment to Article VII Secs. 1-4, Classification of Property for Taxes Measure (1930)
61. Washington Initiative 884, Sales Tax Increase for Education Trust Fund Measure (2004)
62. Washington Repeal Tax Law Amendments, Initiative 1107 (2010)
63. Washington Income Tax, Initiative 1098 (2010)
64. Washington Transportation, Initiative 1125 (2011)
65. Washington Long-Term Care, Initiative 1163 (2011)
66. Washington SJR 8212, Tax Assessments of Low-Income Housing Amendment (1990)
67. Washington SJR 5, Graduated Net Income Tax Amendment (1938)
68. Washington SJR 7, Uniform Taxation Amendment (1936)
69. Washington HJR 12, Uniform Taxation Amendment (1934)
70. Washington HJR 14, State Authority on Local Taxes Amendment (1934)
71. Washington Amendment to Article VII Secs. 1-4, Classification of Property for Taxes Measure (1928)
72. Washington Allow Differing Tax Rates by Property Class Amendment (1908)
73. Washington Initiative 1053, Two-Thirds Legislative Vote Required to Raise Taxes Measure (2010)
74. Washington Initiative 1185, Tax Increase Approval Requirement Measure (2012)
75. Washington Leasehold Excise Tax Credit Elimination Question, Advisory Vote 3 (2013)
76. Washington Aircraft Excise Tax Question, Advisory Vote 4 (2013)
77. Washington Insurance Premium Tax Question, Advisory Vote 5 (2013)
78. Washington Retail Sales Tax Exemption Elimination Question, Advisory Vote 6 (2013)
79. Washington Estate Tax Extension Question, Advisory Vote 7 (2013)
80. Washington Initiative 722, Tax Limitation Measure (2000)
81. Washington SJR 143, Tax Increment Financing Districts Amendment (1982)
82. Washington HJR 1, Periodic Review of Tax Exemptions Amendment (1972)
83. Washington HJR 1, Use-Based Valuation Tax for Agricultural and Recreational Lands Amendment (1968)
84. Washington Initiative 215, Marine Recreation Land Act Measure (1964)
85. Washington Initiative 695, Voter Approval for Tax Increases Measure (1999)
86. Washington Referendum 53, Unemployment Insurance Measure (2002)
87. Washington HJR 4204, Simple Majority for Excess School Tax Levies Amendment (2007)
88. Washington Substitute HJR 4, Tax Levy Periods for Schools Amendment (1958)
89. Washington Initiative 158, Revenues for Elderly and Disabled Measure (1944)
90. Washington HJR 4, Income Tax Revisions Amendment (1942)
91. Washington Amendment to Article XXVIII, Taxation of Reforested Lands Amendment (1926)
92. Washington Initiative 46, School Fund Allocation and Distribution Measure (1922)
93. Washington Municipal Property Tax Classification Amendment (1898)
94. Washington Elimination of Agricultural Tax Preferences for Marijuana, Advisory Vote No. 8 (2014)
95. Washington Leasehold Excise Tax on Tribal Property, Advisory Vote No. 9 (2014)
96. Washington Initiative 1366, Sales Tax Decrease or Two-Thirds Vote for Tax Increase Measure (2015)
97. Washington Oil Spill Prevention Taxes Advisory Vote No. 10 (2015)
98. Washington Gas Tax Increase Advisory Vote No. 12 (2015)
99. Washington Elimination of Tax Preferences for Manufacturing Advisory Vote No. 13 (2015)
100. Washington State-Provided Campaign Financing Funded by a Non-Resident Sales Tax, Initiative 1464 (2016)
101. Washington Modifying Tax Exemption Criteria for Alternative Fuel Vehicles, Advisory Vote 15 (2016)
102. Washington Taxation of Stand-Alone Dental Plans, Advisory Vote 14 (2016)
103. Washington Advisory Vote 18, State Property Tax for Schools Bill (2017)
104. Washington Advisory Vote 17, Sales and Use Tax and Business and Occupation Tax Bill (2017)
105. Washington Advisory Vote 16, Commercial Fishing Licenses, Fees, and Taxes Bill (2017)
106. Washington Advisory Vote 19, Non-Binding Question on Oil Spill Tax Repeal (2018)
107. Washington Advisory Vote 28, Nonbinding Question on Limiting Sales Tax Exemptions for Nonresidents (2019)
108. Washington Advisory Vote 23, Nonbinding Question on E-Cigarette and Vapor Product Tax (2019)
109. Washington Advisory Vote 24, Nonbinding Question on Business Activities Tax to Fund Higher Education Programs (2019)
110. Washington Advisory Vote 25, Nonbinding Question Concerning a Tax on Certain Financial Institutions (2019)
111. Washington Advisory Vote 20, Nonbinding Question on Tax to Fund Long-Term Healthcare Services (2019)
112. Washington Advisory Vote 27, Nonbinding Question on Petroleum Product Tax (2019)
113. Washington Advisory Vote 26, Nonbinding Question on Online Retail Sales Tax (2019)
114. Washington Advisory Vote 31, Nonbinding Question on an International Investment Management Services Tax Increase (2019)
115. Washington Advisory Vote 22, Nonbinding Question on Paint Tax to Fund Paint Waste Management Programs (2019)
116. Washington Advisory Vote 29, Nonbinding Question Concerning an Excise Tax on Real Property (2019)
117. Washington Advisory Vote 32, Nonbinding Question on Carryout Bag Tax (2020)
118. Washington Advisory Vote 33, Nonbinding Question on Heavy Equipment Rental Tax (2020)
119. Washington Advisory Vote 35, Nonbinding Question on Business and Occupation Tax Rate Increase on Commercial Airplane Manufacturers (2020)
120. Washington Initiative 976, Limits on Motor Vehicle Taxes and Fees Measure (2019)
121. Washington Advisory Vote 36, Nonbinding Question on Telephone Tax to Fund Behavioral Health Crisis Response and Suicide Prevention (2021)
122. Washington Referendum 48, Public Stadium Authority and Seattle Seahawks Stadium Funding Measure (June 1997)
123. Washington Advisory Vote 39, Aircraft Fuel Tax Increase Nonbinding Question (2022)
124. Washington Advisory Vote 40, Transportation Network Companies Tax Nonbinding Question (2022)
125. Washington Carbon Emission Tax and Sales Tax Reduction, Initiative 732 (2016)
126. Washington Initiative 892, Electronic Scratch Machines Measure (2004)
127. Washington Substitute HJR 1, Forty Mill Tax Levy Period Increase Amendment (1962)
128. Washington Substitute SJR 1, School District Forty Mill Tax Levy Period Increase Amendment (1962)
129. Washington SJR 23, Local Tax Levies Exceeding Forty Mill Limit Amendment (1968)
130. Washington Advisory Vote 1, Removal of Business Tax Deduction Measure (2012)
131. Washington Advisory Vote 2, Petroleum Possession Tax Expiration Measure (2012)
132. Washington Initiative 2109, Repeal Capital Gains Tax Initiative (2024)
133. Washington Initiative 2117, Prohibit Carbon Tax Credit Trading and Repeal Carbon Cap-and-Invest Program Measure (2024)
134. Washington Initiative 1631, Carbon Emissions Fee Measure (2018)
135. Washington Initiative 1634, Prohibit Local Taxes on Groceries Measure (2018)

## Recent news[edit]

The link below is to the most recent stories in a Google news search for the terms Washington taxes. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles.

Tax policy in Washington - Google News

## See also[edit]

* Washington
* Washington state budget and finances
* Personal income tax
* Sales tax
* Corporate income tax
* Property tax

## External links[edit]

* Tax Policy Center
* Federation of Tax Administrators
* Tax Foundation

## Footnotes[edit]

1. ↑ Washington State Legislature, "Washington State Constitution," accessed October 17, 2014
2. ↑ Tax Policy Center, "State Tax Collection Shares by Type 2000-2013," June 20, 2014
3. ↑ Brunori, D. (2011). State Tax Policy: A Political Perspective. Washington, D.C.: The Urban Institute Press
4. ↑ 4.0 4.1 Tax Policy Center, "Individual State Income Tax Rates 2000-2017," accessed October 26, 2017
5. ↑ Tax Policy Center, "What is the personal exemption?" accessed December 14, 2015
6. ↑ Internal Revenue Service, "3. Personal Exemptions and Dependents," accessed December 14, 2015
7. ↑ Internal Revenue Service, "Topic 409 - Capital Gains and Losses," August 19, 2014
8. ↑ Tax Foundation, "The High Burden of State and Federal Capital Gains Tax Rates," February 11, 2014
9. ↑ Tax Policy Center, "Capital Gains and Dividends: How are capital gains taxed?" June 22, 2011
10. ↑ The Tax Foundation, "State and local sales tax rates, 2017," accessed October 26, 2017
11. ↑ Tax Policy Center, "Sales Tax Rates 2000-2017," accessed October 26, 2017
12. ↑ Tax Policy Center, "Excise taxes," accessed October 20, 2014
13. ↑ Investopedia, "Excise Tax," accessed October 20, 2014
14. ↑ Tax Foundation, "Excise Taxes," accessed October 20, 2014
15. ↑ Internal Revenue Service, "Excise Tax," accessed October 20, 2014
16. ↑ Investopedia, "Corporate Tax," accessed September 24, 2014
17. ↑ Tax Foundation, "State Corporate Income Tax Rates and Brackets for 2015," accessed October 7, 2015
18. ↑ 18.0 18.1 18.2 Tax Policy Center, "Residential Property Taxes in the United States," November 18, 2013
19. ↑ 19.0 19.1 Bankrate, "Property taxes explained," February 3, 2000
20. ↑ Investopedia, "Property Tax," accessed September 26, 2014
21. ↑ Tax Foundation, "Facts and Figures 2015: How Does Your State Compare?" accessed October 5, 2015
22. ↑ About.com, "What's the Difference Between an Estate Tax and an Inheritance Tax?" accessed October 16, 2014
23. ↑ Internal Revenue Service, "Estate Tax," updated September 29, 2014
24. ↑ 24.0 24.1 Tax Foundation, "Facts and Figures, 2015," accessed October 6, 2015
25. ↑ 25.0 25.1 U.S. Census Bureau, "2016 annual survey of state government tax collections by category," accessed June 26, 2017

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Comparative analysis of state debt|

Federal outlays to state government (2014-2017) • State tax revenue projections and shortfalls (2020-2021) • Proportion of state government general revenues from the federal government (2014-2018) • State debt per capita (2014-2018) • State unfunded public pension liabilities, 2003-2018

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Ballotpedia

About|

Overview • What people are saying • Support Ballotpedia • Contact • Contribute • Job opportunities

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Executive: Leslie Graves, Founder and CEO • Gwen Beattie, Chief Operating Officer

Communications: Alison Graves • Carley Allensworth • Abigail Campbell • Sarah Groat • Nathaniel Harwood • Dillon Redmond • Erica Shumaker
External Relations: Ashley Fleming • Hannah Nelson
Operations: Meghann Olshefski • Amanda Herbert • Mandy Morris • Caroline Presnell • Kelly Rindfleisch
Policy: Michael Leland • Jon Dunn • Amy Handlin • Jimmy McAllister • Annelise Reinwald • Emma Soukup • Mina Vogel
Content Strategy: Josh Altic
Tech: Matt Latourelle • Ryan Burch • Kirsten Corrao • Beth Dellea • Travis Eden • Tate Kamish • Margaret Kearney • Eric Lotto • Joseph Sanchez • Mary Susmitha

Contributors: Scott Rasmussen

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Editorial Content|

Geoff Pallay, Director of Editorial Content and Editor-in-Chief • Ken Carbullido, Vice President of Election Product and Technology Strategy • Norm Leahy, Senior Editor • Daniel Anderson, Managing Editor • Ryan Byrne, Managing Editor • Cory Eucalitto, Managing Editor • Mandy McConnell, Managing Editor • Doug Kronaizl, Local Elections Project Manager • Jaclyn Beran • Marielle Bricker • Joseph Brusgard • Emma Burlingame • Kelly Coyle • Thomas Ellis • Frank Festa • Nicole Fisher • Brianna Hosea • Joseph Greaney • Thomas Grobben • Jaime Healy-Plotkin • Tyler King • Glorie Martinez • Nathan Maxwell • Ellie Mikus • Jackie Mitchell • Ellen Morrissey • Mackenzie Murphy • Kaley Platek • Samantha Post • Adam Powell • Ethan Rice • Spencer Richardson • Victoria Rose • Briana Ryan • Myj Saintyl • Maddy Salucka • Maddie Sinclair Johnson • Abbey Smith • Alexis Thacker • Janie Valentine • Joel Williams • Samuel Wonacott • Trenton Woodcox