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82.12.0256  <<  82.12.02565 >>   82.12.025651

RCW 82.12.02565

Exemptions — Machinery and equipment used for manufacturing, research and development, or a testing operation. (Effective until July 1, 2015.)

(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) This section does not apply to the use of (a) machinery and equipment used directly in the manufacturing, research and development, or testing of marijuana, useable marijuana, or marijuana-infused products, or (b) labor and services rendered in respect to installing, repairing, cleaning, altering, or improving such machinery and equipment.

[2014 c 140 § 14; 2003 c 5 § 5; 1999 c 211 § 6; 1998 c 330 § 2; 1996 c 247 § 3; 1995 1st sp.s. c 3 § 3.]

Notes:

     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.

     

RCW 82.12.02565

Exemptions — Machinery and equipment used for manufacturing, research and development, or a testing operation. (Effective July 1, 2015.)

(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 marijuana, useable marijuana, or marijuana-infused products, or (b) labor and services rendered in respect to installing, repairing, cleaning, altering, or improving such machinery and equipment.

[2014 c 216 § 402; 2014 c 140 § 14; 2003 c 5 § 5; 1999 c 211 § 6; 1998 c 330 § 2; 1996 c 247 § 3; 1995 1st sp.s. c 3 § 3.]

Notes:

     Reviser's note: This section was amended by 2014 c 140 § 14 and by 2014 c 216 § 402, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).

     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.