Any person that is not engaged in selling biodiesel fuel at wholesale or retail.
Purchase of waste vegetable oil to produce biodiesel fuel for personal use. Waste vegetable oil is used cooking oil gathered from restaurants or commercial food processors.
Manufacturers of wood biomass fuel.
Manufacturers, research and development (R&D) facilities, and commercial testing facilities located in rural counties or within a community empowerment zone (CEZ). See list of rural counties and CEZs.
Persons providing international services, such as computer; data processing; information; legal; accounting and tax preparation; engineering; architectural; business consulting; business management; public relations and advertising; surveying; geological consulting; real estate appraisal; or financial services in designated geographical areas.
All Washington employers.
Payments to the Employment Training Finance Account through the Customized Employment Training Program for customized employee training.
Credit equals 50% of payment to Employment Training Finance Account.
Manufacturers or processors for hire of semiconductor materials.
An aluminum smelter who manufactures aluminum in this state.
B&O tax credit for property tax paid by an aluminum smelter.
Aluminum smelters who manufacture aluminum in this state.
Use tax exemption for the use of natural or manufactured gas by an aluminum smelter.
For questions about the exemption, call Taxpayer Account Administration at 360-705-6216.
Eligible farmers.
Eligible farmers who purchase replacement parts for qualifying farm machinery and equipment.
As of June 14, 2014, eligible farmers will use the Farmers’ Certificate for Wholesale Purchases and Sales Tax Exemptions to obtain this exemption.
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