Solar energy and silicon product manufacturers

From the 2024 DOR Tax Exemption Study

3/25/25, 9:57 PM Credits | Washington Department of Revenue Pollution Control Credits The state made a credit available against B&O tax, public utility tax, or use tax for previously paid taxes and/or in lieu of accepting the tax exemptions. These credits are only available to issued certificate holders. We do not allow new applications after 1981. B&O tax [805] The state made a credit available against B&O tax for up to 50 percent of the cost of required pollution control facilities. You may take up to 2 percent of the total credit each year. Public utility tax [836] The state made a credit available against public utility tax for up to 50 percent of the cost of required pollution control facilities. You may take up to 2 percent of the total credit each year. Use tax [837] The state allows a credit against use tax for up to 50 percent of the cost of required pollution control facilities. You may take up to 2 percent of the total credit each year. Public Utility Tax Credit for Billing Discounts/Qualifying Contributions to a Low Income Home Energy Assistance Fund [880] Public Utility Tax credit is allowed for billing discounts and qualifying contributions made by light and power bus