TPS-TIE

Available to:

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.

Available to:

All persons that make qualified contributions.

Qualifying activity:

Cash contributions made to an approved Motion Picture Competitiveness Program (such as Washington Filmworks).

Available to:

Department of Commerce weatherization program contractors.

Qualifying activity:

Purchase of tangible personal property that becomes a component part of a qualifying residence under the weatherization program administered by Department of Commerce.

Examples of qualifying weatherization materials include, but are not limited to the following:

• Insulation and sealants
• Parts for air infiltration
• Heating and cooling equipment
• Supplies used to seal and repair ducts

Who qualifies for this exemption?

You can qualify for a public utility tax exemption if you are a light and power business that provides electricity to qualifying electrolytic processing businesses. This exemption expires July 1, 2029. You can only use the exemption for electricity sales you make on or before December 31, 2028.

Available to:

• Owners or operators of anaerobic digesters.
• Owners or operators of landfills that convert biogas into marketable coproducts.
• People or businesses that process biogas from anaerobic digesters or landfills into marketable products.

Qualifying activity:

Purchases of tangible personal property that becomes a component of an anaerobic digester. Construction, installation, repairs, and improvements to:

Available to:

Anyone purchasing qualifying new vessels or qualifying new marine propulsion systems.

Qualifying activity:

Beginning Aug. 1, 2019, purchases of:

Available to:

Anyone who purchases qualifying batteries or shoreside infrastructure.

Qualifying activity:

Beginning July 1, 2020, purchases of:

Available to:

Qualifying utilities that provide incentive payments to owners of qualifying covered commercial buildings or multifamily residential buildings meeting certain energy performance standards.

The qualifying utility (taxpayer) does not need to apply to the Dept. of Revenue to claim the credit.