RCW 82.12.02565 — Exemptions—Machinery and equipment used for manufacturing, research and development, or a testing operation.
- (1) The provisions of this chapter do not apply in respect to the use by a manufacturer or processor for hire of machinery and equipment used directly in a manufacturing operation or research and development operation, to the use by a person engaged in testing for a manufacturer or processor for hire of machinery and equipment used directly in a testing operation, or to the use of labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the machinery and equipment.
- (2) The definitions, conditions, and requirements in RCW 82.08.02565 apply to this section.
- (3) This section does not apply to the use of (a) machinery and equipment used directly in the manufacturing, research and development, or testing of cannabis, useable cannabis, or cannabis-infused products, or (b) labor and services rendered in respect to installing, repairing, cleaning, altering, or improving such machinery and equipment.
- (4) The exemptions in this section do not apply to an ineligible person as defined in RCW 82.08.02565.
[ 2022 c 16 s 156; 2015 3rd sp.s. c 5 s 302. Prior: 2014 c 216 s 402; 2014 c 140 s 14; 2003 c 5 s 5; 1999 c 211 s 6; 1998 c 330 s 2; 1996 c 247 s 3; 1995 1st sp.s. c 3 s 3.]
Notes:
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Construction—2017 c 323: See note following RCW 82.08.052.
Effective dates—2015 3rd sp.s. c 5: See note following RCW 82.08.052.
Application—Conflicting laws—2015 3rd sp.s. c 5: See notes following RCW 82.08.02565.
Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.
Finding—Intent—1999 c 211: See note following RCW 82.08.02565.
Findings—Intent—1996 c 247: See note following RCW 82.08.02566.
Findings—Effective date—1995 1st sp.s. c 3: See notes following RCW 82.08.02565.