Intended audience: gas distribution businesses, gas manufacturers, consumers that operate private or common carriers by water or interstate or foreign.
Effective July 1, 2015, Engrossed Substitute Senate Bill (ESSB) 6440 made changes to the taxation of compressed natural gas (CNG) and liquefied natural gas (LNG) when manufactured or sold as transportation fuel.
Intended audience: Independent affordable homeownership facilitators, taxpayers (low-income household) and counties.
Effective Oct. 1, 2019, affordable homeownership facilitators who sell self-help housing to low-income households can qualify for a real estate excise tax (REET) exemption.
To claim a REET exemption, sellers must submit both of the following forms to their local county treasurer’s office:
Intended audience: financial institutions.
Effective Jan. 1, 2020, there will be an additional 1.2% tax imposed on the income of specified financial institutions subject to service and other activities business and occupation tax. This tax is in addition to any other taxes imposed on these specified financial institutions.
Intended audience: pipeline businesses and end consumers of natural gas delivered through a pipeline.
Effective Nov. 1, 2019, the department clarifies the use tax requirements of pipeline businesses and end consumers of brokered natural gas (BNG) delivered through a pipeline.
The department has withdrawn Det. 14-0219, 35 Washington Tax Decision (WTD) 372 (2016). The determination incorrectly concluded that in-kind payment of lost and unaccounted for gas should be included in an end consumer’s BNG use tax base.
Intended audience: Businesses that use commercial vehicles.
Effective Jan. 1, 2020, a new law expands the tax credits for clean alternative fuel commercial vehicles and vehicle infrastructure.
The expansion of the credit:
Intended audience: gas distribution businesses, gas manufacturers, consumers that operate private or common carriers by water or interstate or foreign commerce.
Effective July 1, 2015, Engrossed Substitute Senate Bill (ESSB) 6440 made changes to the taxation of compressed natural gas (CNG) and liquefied natural gas (LNG) when manufactured or sold as transportation fuel.
Intended audience: Non-tribal businesses making sales to nonmember customers in certain designated areas.
A compact is a government-to-government agreement between the state of Washington and a federally-recognized tribe located in Washington state.
Performing research, design and engineering activities to develop an aerospace product or aerospace product line.
For manufacturers and processors for hire:
Manufacturers or processors for hire of semiconductor materials.
Purchasing gases and chemicals for use in the production of semiconductor materials. For purposes of the sales/use tax exemption “semiconductor materials" means silicon crystals, silicon ingots, solar grade silicon, raw polished semiconductor wafers, compound semiconductor wafers, silicon solar wafers, silicon solar cells, thin film solar devices, or compound semiconductor solar wafers.
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