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This report is submitted to the Legislature pursuant to RCW 82.04.4452 and 82.63.020(3). It contains the results of an evaluation of the two tax incentives for high technology firms - a sales tax deferral for research and development facilities and equipment and a B&O tax credit for expenditures on research and development. The B&O tax credit is codified as RCW 82.04.4452 and the sales tax deferral/exemption appears in chapter 82.63 RCW. These programs were adopted in 1994 and are presently scheduled to expire on January 1, 2015.
- High Technology Study 2013 (PDF 16.26MB)
- High Technology R&D Tax Incentive Study 2009 (PDF 1.48MB)
- High Technology R&D Tax Incentive Study 2003
- High Technology R&D Tax Incentive Study 2000
- High Technology R&D Tax Incentive Study 1997 (PDF 354.83KB)
- High Technology R&D Tax Incentive Study 1994 (PDF 8.72MB)