Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

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  5. Semiconductor Manufacturers Tax Incentive Extended Through Dec. 31, 2033

Semiconductor manufacturers tax incentive extended through Dec. 31, 2033

Issue Date

Intended audience: Manufacturers and processors for hire of semiconductor materials.

Effective April 1, 2024, the following existing tax preferences for the semiconductor industry are extended:

  • Reduced business and occupation (B&O) tax rate.
  • Sales and use tax exemption on purchases of gases and chemicals used in producing semiconductor materials.

These tax preferences were previously set to expire Dec. 1, 2028.

For more information, please see our tax incentive pages for the Semiconductor Industry.

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