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Certified Public Accountants
Business Consultants
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Alert
Washington State Tax Incentive
Annual Survey and Report
Each year, the Washington State Department
of Revenue (DOR) requires taxpayers who
participated in one or more of the state’s tax
incentive programs to complete and file a
survey or report regarding the programs’ use
by April 30. The survey or report must be filed
electronically; failure to file a completed survey
or report by the deadline could result in a loss
of the applicable incentive, credit, or reduced
tax rate.
Who Must File an Annual Survey?
Participation in the following tax incentive
programs requires you to file the tax incentive
survey with the DOR:
Food Processing and Manufacturing
• Fruit and vegetable processors’ business and
occupation (B&O) tax exemption
• Sales and use tax deferral or waiver for locating
corporate headquarters in a community
empowerment zone
• High unemployment county sales and use tax
deferral or waiver for manufacturing facilities
• Customized employment training tax credit
Who Must File an Annual Report?
Participation in the following tax incentive
programs requires you to file the annual report
with the DOR:
Aerospace
• B&O tax credit for preproduction development
expenditures
• Reduced B&O tax rate for aerospace businesses
• B&O tax credit for property and leasehold taxes
paid on aerospace manufacturing facilities
Aluminum Smelting
• Dairy and seafood products B&O tax exemption
• Reduced B&O tax for aluminum smelting
• Sales and use tax deferral or waiver on
construction of cold storage and certain food
manufacturing or processing facilities
• B&O tax credit for state portion of sales tax on
materials used in aluminum smelter
High Technology
• High-technology sales and use tax deferral
or waiver
• High-technology B&O tax credit for R&D
spending
• Biotechnology and medical device manufacturing
sales and use tax deferral or waiver
Miscellaneous
• Reduced B&O tax rate for timber extracting and
manufacturing
• B&O tax credit for property tax on aluminum
smelter
• Brokered natural gas use tax exemption
Semiconductor Manufacturing
• Reduced B&O tax rate for manufacturers of
semiconductor materials
• Sales and use tax exemption for purchases of
semiconductor gases and chemicals
Miscellaneous
• Power for electrolyte-processing public utility tax
exemption
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• Reduced B&O tax rate for newspaper publishers
• Reduced B&O tax rate for manufacturers of solar
energy systems and their components
• Sales and use tax exemption for purchases of
server equipment and power infrastructure for
use in eligible data centers
Extensions and Other Details
If you’re unable to file the survey or report
by April 30, you can request an extension by
contacting the DOR—prior to the due date—at
(360) 570-3265. (On its voice mail menu, press
6, then 2.)
Note that nearly all forms—including those for
high technology, biotechnology, aerospace, fruit
and vegetable processors, seafood, timber, dairy,
customized employment, and cold storage—must
be filed electronically using the DOR’s e-file
services. Note also that many first-year filings for
the incentives must include surveys for both the
2011 and 2012 periods.
We’re Here to Help
Filing your survey or report in a timely manner
is critical to maintaining the credit or incentive
your business may depend on. If you have any
questions about filling out the forms or would
like to discuss how you can leverage additional
Washington State tax credits and incentives,
please contact:
Marke Greene, Partner
(206) 302-6496
[email protected]
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