Miscellaneous Incentive Programs

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.

Note: The reduced B&O tax rate is replaced by an exemption effective January 1, 2024.

Available to:

Printers and/or publishers of newspapers as defined in RCW 82.04.214.

Qualifying activity:

The reduced rate of 0.35 percent applies to gross income from printing and/or publishing of newspapers until December 31, 2023.

Available to:

A person who sells electricity, natural gas or manufactured gas to a silicon smelter in Washington State.