Washington – Refund Available for Fresh Fruit and Vegetable Processors

SALT Report 1222 – The Washington Department of Revenue has released a business and occupation tax (B&O) notice to advise that due to the passage of Initiative 1107 the qualifications for the fresh fruit and vegetable processors B&O tax exemption has changed.

The Department allows an exemption and refund for certain processors if they meet the following requirements:
  • Processing must commence with fresh fruits or fresh vegetables
  • The end product must be for human consumption as food, or animal consumption as feed
  • Persons who only sort, wash, rinse, grade, wax, treat, package, or store fresh fruit or vegetables do not qualify for exemption
A fresh fruit or vegetable processor may request a refund if the processor paid:
  • The Manufacturing B&O tax on the value of the qualifying processed product; or
  • The Wholesaling B&O tax on sales of the qualifying processed product to customers who transport the product out of Washington in the ordinary course of business.
To request a refund, submit a request form and complete and electronically file an Annual Tax Incentive Survey by April 30, 2012, for each year for which a refund is requested. Refund requests for tax paid in 2007 must be made by December 31, 2011.

The B&O tax exemption for fresh fruit and vegetable processors expires July 1, 2012.

For Further Information:

Washington Department of Revenue – Special Notice


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