POPULATION: 6,668,200 (April 2009)

LABOR FORCE: 3,593,640 (July 2009)

RIGHT TO WORK: No

TRADITIONAL INDUSTRIES: Aerospace, agriculture, fishing, forestry and wood products, technology

EXPANDING INDUSTRIES: Advanced technology, biotechnology, clean energy, electronics, telecommunications, software, environmental services, international trade services, tourism, marine services, scientific instruments, machinery, value-added agriculture

COLLEGE GRADUATES: (Age 25 and over) 30.3%

BASIC BUSINESS TAXES:
Business and Occupation Tax: Washington imposes this tax on most businesses; it is based on gross receipts and there are few deductions available; the rate for manufacturers, distributors, and wholesalers is 0.484 percent; the rate for retailers is 0.471 percent; services are now subject to a uniform B&O tax rate of 1.5 percent; other B&O tax rates vary from 0.138 percent to 1.63 percent

Sales and Use Tax: Sales tax must be collected on retail sales of tangible personal property, as well as cleaning, repairing, altering, or improving real property and tangible personal property, including labor charges; use tax is due on the value of tangible personal property used in the state on which retail sales tax has not been paid; exemptions include groceries and prescription drugs; the state sales tax is 6.5 percent; the local rate varies from 0.5 to 3.0 percent depending on the location where the customer receives the goods or the services are performed

Property Tax: Local tax with rates based on appraised value and varying by location; the average statewide effective property tax is $9.72 per $1,000 of assessed value.

BUSINESS INCENTIVES:
Sales and use tax exemption on machinery and equipment
Business and Occupation Tax credits
Rural County Business & Occupation Tax Credit Program
Rural County Sales and Use Tax Deferral/Exemption Program
High-Technology Business & Occupation Tax Credit Program
High-Technology Sales and Use Tax Deferral/Exemption Program
Industrial development revenue bonds
Community Economic Revitalization Board funding
Development Loan Fund
Forest Products Division’s Revolving Loan Fund
Washington State Job Skills Program
Community Empowerment Zones
Enterprise communities
Foreign-trade zones
Main Street Tax Credit Incentive Program
Renewable energy incentives