Aluminum smelters and processors for hire who manufacture aluminum in this state.
Retail sales tax credit for personal property used at an aluminum smelter, tangible personal property that will be incorporated as an ingredient or component of buildings or other structures at an aluminum smelter, or for labor and services rendered with respect to such buildings, structures, or personal property.
- No application
- Person must pay the tax and may then take a credit equal to the state share of retail sales tax paid.
- Annual Tax Performance Report must be filed by May 31st of the following year.
- Electronic filing of all documents required.
For questions about the credit, call Taxpayer Account Administration at 360-705-6214.