Annual tax performance report for tax exemption for sales of machinery and equipment used in generating electricity.
Every taxpayer claiming an exemption under RCW 82.08.962 or 82.12.962 must file with the department a complete annual tax performance report under RCW 82.32.534, except that the taxpayer must file a separate tax performance report for each facility owned or operated in the state of Washington developed with machinery, equipment, services, or labor for which the exemption under RCW * 43.136.058, 82.08.962, and 82.12.962 is claimed.
NOTES:
*Reviser's note: RCW 43.136.058 expired January 1, 2020.
Effective date—2017 c 135: See note following RCW 82.32.534.
Intent—2013 2nd sp.s. c 13: See note following RCW 82.08.962.
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.08.956.