1. Current Issues

2. 2010 Tax Legislation
Retail sales tax
 -Candy and gum sales tax exemption
repealed; B&O jobs credit
 -Bottled water exemption repealed
 -Reseller permit administration
 -Digital products taxation
 -Use of certain local sales tax
 -Public facilities district (PFD) multiple
jurisdiction

3. Retail sales tax (continued)
 -Durable medical equipment, sales tax
covered in purchases by insurance
companies
 -Wax and ceramic materials sales tax
exemption
 -City annexations and RTA
 -Cities and counties local excise tax
provisions
 -Livestock nutrient exemption suspension
 -Corporate officer liability for tax debts
 -Bad debt deduction limitations

4. B&O tax
 -Temporary B&O tax increase
 -Economic nexus
 -Bonneville Power Administration payments to
public utility districts B&O tax exemption
 -Main Street Program transferred to Arch & Historic
Preservation
 -Direct sellers B&O tax exemption repealed
 -Property management salary exemption repeal
 -Processing meat, fruit, or vegetable tax preferences
 -Mortgage ruling
 -Corporate board of director fees
 -Vaccine association B&O tax exemption

5. Property tax
 -Property tax exemption
 -County treasurers allowed to use
electronic billing and payment for property
taxes and other fees
 -Air ambulance aircraft property and
aircraft excise tax exemption
 -Community centers property tax
exemption
 -Fire protection districts annexations
 -School levies

6. Incentives
 -Extension of expiring tax incentives
 -Aluminum smelter - continuation of tax
incentives
 -Data center tax exemption
 -Tax incentives reports and surveys extension
of due dates
 -Renewable energy system cost recovery
incentive
 -Alternative fuel vehicles sales tax exemption
extension
 -Distressed county sales and use tax deferral
program

7. Forest tax
 -Timber purchase reporting
requirements
 -Forest tax – ministerial amendments

8. Miscellaneous
 -Carbonated beverage tax
 -Convention center
 -Cigarette and other tobacco products
 -Impact fees for high density urban
development allowed by local government
 -Subpoena power for Department of
Revenue
 -Confidential taxpayer records – JLARC
access
 -Fire protection facilities impact fees
 -Unclaimed property locating fees

9. Misc. Cont’d
 -Lemon law extension
 -Vehicle license fraud
 -Intellectually disabled
 -Small business compliance
 -Funding distribution formulas for K-12
distribution
 -Water sewer districts – city taxes
 -Airport property authorized to lease at less
than fair market value
 -Consolidating management of state
agencies’ technology

10. Misc. Cont’d
 -Gender references corrected
 -Community facilities districts
 -Public records requests available online
 -Public records requests available online
 -Estates and trusts
 -State and local tax administration –
improvements
 -Tax reporting survey provisions - creating
uniform reporting requirements
 -Tax avoidance

11. Misc. Cont’d
 -Enhanced 911 tax extended
 -Sea urchin and cucumber tax rates
changed
 -Temporarily increasing beer taxes
 -Working family tax credit
 -Public utilities district (PUD) privilege
tax clarification

12. INITIATIVE 1107
 Repeals the temporary sales tax on
soda and bottled water, and would
permanently extend the sales tax to
candy and gum.

13. INITIATIVE 1098
 Exempt every small business in
Washington from the B&O tax with a
$4,800 business tax credit
 Reduce the state portion of the property
tax by 20 percent, saving typical
homeowners $100 to $200 per year
 Create a 5% tax on income over
$200,000 singles/$400,000 couples, and
9% on income over $500,000 singles/$1
million couples)

14. I-1098 Cont’d
 Invest the net revenue, estimated at
over $2 billion per year in public
education and health care
 Impose strict accountability and
transparency requirements.