A person who sells electricity, natural gas or manufactured gas to an aluminum smelter in Washington State.
To qualify for the credit a person must sell electricity, natural gas, or manufactured gas to an aluminum smelter. The credit is equal to the gross amount of sales to the aluminum smelter multiplied by the corresponding rate of Business & Occupation (B&O) Tax and/or Public Utility Tax (PUT) but only when it’s specified in a contract that the price of the electricity or gas sold to the smelter will be reduced by an amount equal to the credit.
- Completion of Credit for Energy Providers to Aluminum Smelters.
- No Annual Tax Performance Report required.
- Electronic filing not required.
For questions about the credit, call Taxpayer Account Administration at 360-705-6214.