An international company investing in Washington is included within the definition of person in RCW 82.04.030 and is eligible for excise tax incentives provided in Title 82 RCW in the same manner as any domestic company.

Finding—Intent—2005 c 135: “The legislature finds that many international companies with an interest in operating in Washington are not aware of the various tax incentives that are available. It is the intent of the legislature to ensure that these international companies understand that they are eligible for these business and occupation tax and sales and use tax deferrals when investing in Washington. It is the further intent of the legislature that the *department of community, trade, and economic development and associate development organizations make clear to international companies that they are eligible for the state’s various tax incentives.” [ 2005 c 135 § 1.]

*Reviser’s note: The “department of community, trade, and economic development” was renamed the “department of commerce” by 2009 c 565.