Skip Navigation

The U.S. Department of Energy and the North Carolina Clean Energy Technology Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in December 2014. Staff are currently working hard on the new version of DSIRE but are also maintaining the content of the current version of DSIRE. Thank you for your continued support and patience during this transition. We hope you are as excited for December as we are! The U.S. Department of Energy and the North Carolina Solar Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in the summer of 2014. Staff are currently working hard on the new DSIRE and are unfortunately only able to make minimal updates to the DSIRE website at this time. We apologize for any inconvenience and thank you for using DSIRE.

US Department Energy Efficiency and Renewable Energy
IREC North Carolina Solar Center
Home Glossary Links FAQs Contact About Twitter    Facebook
Washington

Washington

Incentives/Policies for Renewables & Efficiency

Printable Version
Tax Abatement for Solar Manufacturers   

Last DSIRE Review: 09/16/2014
Program Overview:
State: Washington
Incentive Type: Industry Recruitment/Support
Eligible Renewable/Other Technologies: Photovoltaics, Stirling Converters
Applicable Sectors: Industrial
Amount:43% reduction of state's business and occupation (B&O) tax
Maximum Incentive:None
Start Date:7/1/2005
Expiration Date:6/30/2017
Web Site: http://dor.wa.gov/content/findtaxesandrates/bandotax
Authority 1:
Date Enacted:
Date Effective:
Expiration Date:
RCW 82.04.294
5/6/2005, subsequently amended
7/1/2005
6/30/2017
Authority 2:
Date Enacted:
Expiration Date:
SB 5882
06/30/2013
06/30/2017
Summary:

Senate Bill 5111, signed by Washington's governor in May 2005, created a reduced business and occupation (B&O) tax rate for Washington manufacturers of solar-electric (photovoltaic) modules, stirling converters, or silicon components of those systems.

In May 2009, Washington enacted SB 6170, effective July 1, 2009. This bill reduced the B&O tax rate to 0.275%, effective October 1, 2009. This tax rate is 43% lower than the standard manufacturing B&O tax rate. This reduced tax rate applies to manufacturers of photovoltaic modules, stirling converters, solar grade silicon, silicon solar wafers, silicon solar cells, thin film solar devices or compound semiconductor solar wafers to be used exclusively in solar energy systems. Originally, stirling converters were not included in this tax abatement, but Senate Bill 5526, effective in July 2011, extended the abatement to stirling converters.

Businesses claiming the credit under this program are required to file annual tax surveys with the Washington Department of Revenue (DOR), detailing employment, wages, and health and retirement benefits. The DOR was required to conduct a study from existing sources of data and report the impacts of this incentive to the Washington State Legislature by December 1, 2013. This incentive was originally scheduled to expire on June 30, 2014, but was extended to June 30, 2017 by SB 5882 of 2013. 


 
Contact:
  Beth Mills
Washington State Department of Revenue
6500 Linderson Way SW
Suite 102
Tumwater, WA 98501
Phone: (360) 705-6642
E-Mail: bethm@dor.wa.gov
Web Site: http://dor.wa.gov
NCSU - home
Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.