Qualified farmers.
Purchase or use of certain equipment. The exemption is also available for materials, labor, and services for the construction of hay sheds.
Licensed dairies with certified dairy nutrient management plans and qualifying animal feeding operations.
Purchases that become an ingredient or component of existing livestock nutrient management equipment and facilities or services provided for operating, repairing, cleaning, altering, or improving this equipment and facilities.
Farmers and businesses establishing or operating anaerobic digesters.
Note: Beginning July 1, 2018, anaerobic digesters no longer have to be used primarily (more than 50%) to treat livestock manure.
Purchases of tangible personal property that becomes an ingredient or component of the anaerobic digester and charges for installing, repairing, constructing, cleaning, altering or improving the anaerobic digester.
Farmers producing agricultural products and persons providing horticultural services to farmers.
Purchases of diesel fuel, biodiesel fuel, or aircraft fuel.
Businesses that use commercial vehicles to transport commodities, merchandise, produce, refuse, freight, animals or passengers, using vehicles that use clean alternative fuel. The vehicle must display a WA license plate.
Qualifying activity:
Purchases or leases of new commercial vehicles and qualifying used commercial vehicles with propulsion units that are principally powered by a clean alternative fuel. This includes:
Anyone who purchases an electric vehicle battery or fuel cell, or installs an electric vehicle battery, fuel cell charging station, or hydrogen fueling stations.
A sales tax exemption is available for purchases on or after July 28, 2019, and the use tax exemption is available on purchases on or after Aug. 1, 2019.
Manufacturers, manufacturers that sell their product at wholesale, and processors for hire of solar energy systems and specified components of solar energy systems using photovoltaic modules or stirling converters.
Beginning Aug. 1, 2019, a sales and use tax exemption for new or used clean alternative fuel and certain plug-in hybrid vehicles is available. The Department of Licensing maintains a list of qualifying vehicles.
Purchasers of hog fuel. Hog fuel is defined as wood waste and other wood residuals including forest-derived biomass. It does not include firewood or wood pellets.
Producing electricity, steam, heat, or biofuel from hog fuel.
All businesses that meet both of the following requirements:
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