Bill > SB5673

This bill provides a sales and use tax exemption for manufacturing facilities and green manufacturing facilities in Washington state. The exemption covers sales of construction materials, equipment, labor, and services related to these facilities. To qualify, a manufacturing facility or green manufacturing facility must apply for an exemption certificate from the state department, which will be valid for two years if construction is not commenced. A "manufacturing facility" is defined as a facility used to manufacture, while a "green manufacturing facility" is one certified by a state or national organization that rates sustainability. The bill allows certificate holders to transfer certificates under specific conditions, such as to entities under common control or those acquiring the majority of the certificate holder's assets. Facilities must complete an annual tax performance report and no new exemption certificates can be issued after July 1, 2035, with the entire exemption program set to expire on January 1, 2037. The goal appears to be to incentivize manufacturing development and sustainable manufacturing practices by reducing tax burdens during construction and establishment phases.

Budget and Finance

https://app.leg.wa.gov/billsummary?BillNumber=5673&Year=2025&Initiative=false