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Construction Law Today

Green Building: Washington Bill Requires LEED Certification For Sales and Use Tax Deferral

Posted in Bills and Proposed Legislation, Charts, Green Building and Design, States, Washington

Leed Platinum Revised.jpg

A bill was introduced in the Washington State Legislature yesterday that will require LEED certification for sales and use tax deferral on select construction projects. If this bill (SB 6598) becomes law, projects will have to achieve a certain level of LEED certification to qualify for deferral of sales and use tax on materials and other components of the work. The higher the project’s LEED certification, the greater the amount of sales and use tax that’s deferred.

This chart identifies the percentage of sales and use tax each level of certification will deliver:

LEED Certification Level

Percentage of Sales and Use Tax
Deferred

Platinum

100%

Gold

75%

Silver

50%

Less Than Silver

25%