As directed by SSB 5089 (2007), JLARC reviewed provisions that mitigate the negative impacts to local sales tax revenue experienced by some local jurisdictions due to Washington’s participation in the Streamlined Sales and Use Tax Agreement.  This report describes the mitigation program and includes observations on how it functions.  JLARC found that the Department of Revenue followed statutory requirements to estimate the losses experienced by local jurisdictions, and notes that mitigation payments and new sales tax revenue are lower than initially expected.  However, the extent to which the mitigation provisions mitigate impacts is unclear, and mitigation provisions may not reflect all losses over time.