Intended audience: new and used auto dealers
Sales of motor vehicles, trailers, or campers delivered to nonresidents in this state are exempt from sales tax if the vehicle will be taken outside the state under a vehicle trip permit issued by the Department of Licensing.
These sales are also exempt from sales tax if both of the following are true:
Intended audience: new and used auto dealers and consumers
Beginning Aug. 1, 2019, a new law provides a retail sales and use tax exemption on sales and leases of certain clean alternative fuel vehicles and certain plug-in hybrid vehicles. The exemption expires on July 31, 2025.
The sales and use tax exemption applies to new or used passenger cars, light duty trucks, or medium duty passenger vehicles that meet one of the following criteria:
Intended audience: Retailers of marine equipment and vessels and consumers.
Beginning Aug. 1, 2019, the law provides a sales and use tax exemption for:
The exemption has been extended to July 1, 2030.
Intended audience: Health care provider.
Starting Jan. 1, 2021, health care providers are exempt from business and occupation (B&O) tax on services performed for patients covered by a qualified health plan offered by a health carrier who contracts with the Washington Health Care Authority.
Amounts received by a health care provider for services covered by a qualified health plan offered under RCW 41.05.410 are exempt from B&O tax. This includes:
Intended audience: Existing small businesses in Washington wishing to recruit, retain, and expand employees.
The Washington Customized Training Program (CTP) and the associated business and occupation (B&O) tax credit have been extended (RCW 82.04.449, Substitute Senate Bill 1033).
Intended audience: Paint manufacturers, paint distributors, paint retailers and paint consumers.
In 2019 the legislature enacted legislation to manage unused architectural paint (Chapter 70A.515 RCW). This program requires all manufacturers, distributors, and retailers of paint to participate. The Department of Ecology administers this program.
Intended audience: Restaurants; taverns; distilleries; snack bars; nonprofit arts licensees; and caterers.
Effective April 14, 2021, mini-bottles of spirits (hard liquor) are temporarily exempt from spirits sales tax and spirits liter tax (SST and SLT) when they are sold by a person who possesses a spirits, beer, and wine restaurant license and a valid endorsement to sell mini-bottles as part of a cocktail kit for takeout, curbside service, or delivery.
Intended audience: Lodging businesses in Parking and Business Improvement Areas.
Effective May 10, 2021, lodging businesses that collect a Parking and Business Improvement Area special assessment from their guests do not have to collect sales tax or pay business and occupation (B&O) tax on such charges.
Yes. You must separately state the charge for the special assessment and the room rate on all sales documents.
Manufacturers and processors for hire performing manufacturing and R&D. Testing operation for a manufacturer and processor for hire.
Purchase of qualifying machinery and equipment used directly in a manufacturing operation or research and development performed by a manufacturer, or testing operations performed for a manufacturer.
Constructing new buildings and/or new additions to buildings primarily used to manufacture commercial airplanes, commercial airplane fuselages and commercial airplane wings as defined in RCW 82.32.550 and
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