Businesses in Washington don't pay sales tax on items (inventory for example) , raw materials, etc, that are either sold at retail, or go into making products that are to be re-sold.  That being said, I plan on moving to Washington when I retire. No income tax, no stinking bottle bill (soon to go to 10c), and at least, the sales tax is out front and in the open, not a "stealth" sales tax as in M97