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Washington: New Reporting Requirements for Semiconductor Material Manufacturers


 Washington: Do you know your filing requirements?

Semiconductor material manufacturers in Washington State claiming the B&O tax rate must file an Annual Tax Incentive Report. Those manufacturers claiming sales and use tax exemptions on the purchase of gases and chemicals must file an Annual Tax Incentive Survey.

But effective June 12, 2014, a manufacturer claiming both the B&O tax preferential rate and the sales tax exemption on the purchase of gases and chemicals is required to file only the Annual Tax Incentive Report. The 2014 Annual Tax Incentive Report is due by April 30, 2015.

Those manufacturers wishing to claim either the sales and use tax exemption or B&O tax preferential rate for 2014 are now required to file either the Annual Tax Incentive Survey or the Annual Tax Incentive Report, respectively—not both. The form is due by April 30, 2015.

Additional buyer’s reporting requirements are required for buyers claiming the sales tax exemption on purchases of certain gases and chemicals.

Additional filing information is available on the Washington Department of Revenue special notice for semiconductor materials manufacturers.

photo credit: redjar via photopin cc


Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.