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Washington's Taxation of Manufacturing -- Part 3: Special Issues Relating to the Manufacturing Machinery and Equipment Exemption by Lane Powell PC - Seattle Office
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October 20, 2009
Previously published on October 14, 2009
In the second part of this series, we provided an overview of the sales and use tax exemptions for manufacturing machinery and equipment used directly in a manufacturing or research and development operation under RCW 82.08.02565 and 82.12.02565 (the "M&E" exemption). See Washington's Taxation of Manufacturing -- Part 2: The Sales and Use Tax Exemption for Manufacturing Machinery and Equipment. In general, the M&E exemption applies the purchase and use by a manufacturer or processor for hire of machinery and equipment that is "used directly" in a qualifying "manufacturing operation" or "research and development operation," as well as machinery and equipment used in "testing" for a manufacturer or processor for hire.
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The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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