WA SB5673

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 on or after July 1, 2035, and all exemptions expire January 1, 2036 (with the statutory sections expiring January 1, 2037)

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