High Technology Product Manufacturers Excise Tax Exemption

July 13, 2021

Summary

This incentive has expired as of January 1,2015.

Washington's High Technology Sales/Use Tax Deferral exempts qualifying high technology manufacturers from the sales and use tax. The definition of high technology includes the development of alternative energy sources. The exemption is 100% with no limit. This exemption sunsets July 1, 2004.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Washington
Incentive Type: Industry Recruitment/Support
Web Site: https://dor.wa.gov/get-form-or-publication/publications-subject/tax-topics/high-technology-sales-and-use-tax-deferral-program
Administrator:
Start Date:
Eligible Renewable/Other Technologies:
  • Solar Water Heat
  • Solar Space Heat
  • Geothermal Electric
  • Solar Thermal Electric
  • Solar Photovoltaics
  • Wind (All)
  • Biomass
  • Hydroelectric
  • Municipal Solid Waste
  • Renewable Fuels
  • Wind (Small)
Incentive Amount: 100%
Maximum Incentive: None

Authorities

Name: RCW 82.63
Date Enacted: 1/1/95
Expiration Date: 7/1/2004

Contact

Name: Phil Lou
Organization: Washington State University
Address: PO Box 43165
Olympia WA 98504-3165
Phone: (360) 956-2132
Email: loup@energy.wsu.edu
Name: Taxpayer Information Specialist
Organization: Washington State Department of Revenue
Address: Post Office Box 47478
Olympia WA 98504-7478
Phone: (800) 647-7706

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.