TPS-TIE

Available to:

Aluminum smelters who manufacture aluminum in this state.

Qualifying Activity:

Use tax exemption for the use of natural or manufactured gas by an aluminum smelter.

Reporting/documentation:

• No application.
• Annual Tax Performance Report must be filed by May 31st of the following year.
• Electronic filing of all documents required.

For questions about the exemption, call Taxpayer Account Administration at 360-705-6216.

Available to:

Eligible farmers.

Qualifying activity:

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.

Available to:

Qualified farmers.

Qualifying activity:

Purchase or use of certain equipment. The exemption is also available for materials, labor, and services for the construction of hay sheds.

Available to:

Licensed dairies with certified dairy nutrient management plans and qualifying animal feeding operations.

Qualifying activity:

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.

Available to:

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.

Qualifying activity:

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.

Available to:

Farmers producing agricultural products and persons providing horticultural services to farmers.

Qualifying activity:

Purchases of diesel fuel, biodiesel fuel, or aircraft fuel.

Available to:

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:

Available to:

Anyone who purchases an electric vehicle battery or fuel cell, or installs an electric vehicle battery, fuel cell charging station, or hydrogen fueling stations.

Available to:

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.