Intended audience: Low-income housing providers.
Effective January 1, 2023, qualified transfers of real property to be used as low-income housing are exempt from real estate excise tax (REET).
A sale or transfer of real property qualifies for an exemption from REET if all the following qualifications are met:
Intended audience: Nonprofit organizations that receive salmon recovery grants.
Effective April 26, 2021, salmon recovery grants received by nonprofit organizations from qualifying grantors are deductible from business and occupation (B&O) tax and retail sales tax. Nonprofit organization has the same meaning as in RCW 82.04.3651.
To qualify for exemption, the grants must be received directly from one of the following sources:
Intended audience: Public transportation agencies, major employers, and employees of major employers purchasing rideshare vehicles, sellers of such vehicles, and ride-share operators.
Beginning Sept. 1, 2021, the law provides new requirements for a sales and use tax exemption on purchases of vehicles to be used in certain ride-share programs, and broadens certain definitions. This Special Notice focuses on the sales and use tax exemptions for purchases of vehicles to be used in in certain ride-share programs.
Intended audience: Retailers who provide carryout plastic or paper bags to their customers.
Effective Jan. 1, 2021 there is a ban on single use plastic and non-recycled bags, and a charge on the use of certain paper and plastic bags. Note: Implementation of this legislation was delayed until Oct. 1, 2021 by the Governor’s proclamation.
Intended audience: Registered businesses or persons contributing to a Main Street Organization.
Washington law provides a credit against the business and occupation tax (B&O) and the public utility tax (PUT) for approved contributions that are made by a business to a Main Street Organization or the Main Street Trust Fund. Effective Oct. 1, 2021, several changes are made to the Main Street Tax Credit Program.
Sales made directly to the United States government are exempt from retail sales and lodging taxes. However, sales made to employees or representatives of the federal government (including members of the military) are not exempt, even if they will receive reimbursement from the federal government.
To qualify for an exemption, the purchase must be made with one of the following payment types:
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