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.
Note: The reduced B&O tax rate is replaced by an exemption effective January 1, 2024.
Printers and/or publishers of newspapers as defined in RCW 82.04.214.
The reduced rate of 0.35 percent applies to gross income from printing and/or publishing of newspapers until December 31, 2023.
This publication is a guide to help those engaged in commercial fishing operations understand Washington taxes and how they apply to the industry. This guide applies only to commercial fishing operations.
For related guides, please see fishing charters and guided hunting and fishing trips
Updated October 2024
In Washington state, certain federally recognized tribes and their members have tribal fishing, hunting, and gathering rights. Gross income directly derived from activities related to treaty fishing rights is not subject to state tax.
Everyone who uses personal property in a business must complete a personal property tax listing form. This listing must be filed with your county assessor’s office by April 30 of each year. Examples of personal property used in conducting business include, but are not limited to:
Skip to main content
