Washington: Sales Tax Handbook

Washington:

Are Manufacturing and Machinery subject to sales tax?

While Washington's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of manufacturing and machinery in Washington, including machinery, raw materials and utilities & fuel. To learn more, see a full list of taxable and tax-exempt items in Washington.

Machinery

EXEMPT

In the state of Washington, the exemption is not applicable to any sort of machinery and equipment which is primarily used for activities which are taxable under the state public utility tax laws.

Raw Materials

EXEMPT

Sales of raw materials are exempt from the sales tax in Washington.

Utilities & Fuel

TAXABLE

Sales of utilities & fuel are subject to sales tax in Washington.

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