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Multiple Activities Tax Credit (MATC)

Eligibility of taxes paid to other states (External MATC)

Revised Code of Washington 82.04.440 provides a system for the MATC. Excise Tax Advisory 3085 explains how the pertinent definitions and guidance apply when determining whether a tax imposed in another state qualifies for the external MATC.

The Department provides the following nonexclusive list of both qualifying and non-qualifying taxes imposed by jurisdiction outside Washington. Taxes not included in this list may or may not qualify for the MATC.

The decisions on the availability of the credits were based on the versions of the tax statutes examined on the dates indicated. Should the statutes be amended or if they otherwise differ from those examined, the conclusions made will not necessarily apply.

If you want to know the applicability of the MATC to taxes not listed below, ask the Department in writing for a ruling. A copy of the tax statute should accompany the request.

Taxes Qualifying for the MATC:

Jurisdiction Tax
Alaska Fisheries Business Tax, Alaska Statutes, Section 43.75.015 (As of 10/1/01).
Delaware Manufacturers' License Fee, Delaware Code 30 Section 2702(b) (As of 10/1/01).
Delaware Wholesaler License Fee, Delaware Code 30, Section 2902(c) (As of 10/1/01).
Delaware Food Processor License Fee, Delaware Code 30. Section 2903(c) (As of 10/1/01).
Delaware Retailer License Fee, Delaware Code 30, Section 2905(b) (As of 10/1/01).
Delaware Transient Retailer License Fee, Delaware Code 30, Section 2905(g) (As of 10/1/01).
Hawaii Privilege Taxes, Hawaii Revised Statutes, Section 237-13 with exception of (3) Tax upon contractors (As of 10/1/01).
Ohio Commercial Activities Tax, chapter 5751 Ohio Rev. Code (As of 2005).
Oregon Oil and Gas Privilege Tax, Oregon Revised Statutes, Section 324.070 (As of 10/1/01).


Taxes Not Qualifying for the MATC:

Jurisdiction Tax
Alaska Landing Tax, Alaska Statutes, Section 43.77.010 (2010).
Hawaii County Surcharge, Hawaii Revised Statutes, Section 237-8.6 (As of 3/20/07).
New Mexico Gross Receipts Tax including municipal and county taxes, Chapter 7, Article 9 (As of 8/2011).
Oregon STF Severance Tax, Oregon Revised Statutes 321.700-754 (As of 8/2011).
Texas Revised Texas Franchise Tax, Texas Tax Code Ann Section 171.1011 (As of 3/2/10).