Washington: Sales Tax Handbook
Are Pollution Control Equipment 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 pollution control equipment in Washington. To learn more, see a full list of taxable and tax-exempt items in Washington.
General Pollution Control Equipment
TAXABLE
In the state of Washington, exemptions definitely apply to any pollution control equipment which is installed and used in a manufacturing, testing, or research and development operation to prevent air or water pollution or contamination which might otherwise result from the operation; and tangible personal property, labor and services used in the construction or installation of air pollution control facilities at a thermal electric generation facility.
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