WA HB1924

Sales and use tax exemption provided for construction materials, equipment, labor, and services for manufacturing facilities and green manufacturing facilities in Washington State

Exemption certificates must be obtained through application to the Department of Revenue; certificates expire two years after issuance unless construction has commenced

"Green manufacturing facility" defined as a facility certified by a state or nationally recognized organization that rates manufacturing process sustainability

No new exemption certificates may be issued after July 1, 2035, and all exemptions expire January 1, 2036 (with full section expiration on January 1, 2037)

Facilities claiming the exemption must complete annual tax performance reports identifying construction firm names and employment levels used for facility construction or renovation