TAA

Available to:

Manufacturers of fresh fruit and vegetables.

Available to:

Seafood product manufacturers.

Available to:

Dairy product manufacturers.

Available to:

A person who sells electricity, natural gas or manufactured gas to an aluminum smelter in Washington State.

Available to:

Aluminum smelters and processors for hire who manufacture aluminum in this state.

Qualifying activity:

Manufacturing aluminum and selling the same at wholesale by aluminum smelters and processors for hire.

Available to:

Aluminum smelters and processors for hire who manufacture aluminum in this state.

Qualifying activity:

Retail sales tax credit for personal property used at an aluminum smelter, tangible personal property that will be incorporated as an ingredient or component of buildings or other structures at an aluminum smelter, or for labor and services rendered with respect to such buildings, structures, or personal property.

Available to:

Buyers of solar energy systems and installation.

Qualifying activity:

Purchases of machinery and equipment used directly in a solar energy system if both of the following apply:

Available to:

• Wholesalers or third-party warehousers who own or operate warehouses or grain elevators.
• Retailers who own or operate distribution centers.

Qualifying activity:

Sales tax paid on:

Available to:

Motion picture and video production companies.

Qualifying activity:

Rental of production equipment. The exemption does not extend to the purchase of production equipment.

Available to:

Employers and property managers. Please note the accrual period was not extended for property managers. The accrual period for a property manager that provides incentives to persons employed at a worksite managed by the property manager expired on December 31, 2023.

Qualifying activity:

Providing commute trip reduction incentives to or on behalf of employees.