The Department of Revenue has issued the following excise
tax advisories (ETAs) to provide guidance regarding the retail
sales and use tax exemption in RCW 82.08.02565 and
82.12.02565, commonly referred to as the manufacturers'
machinery and equipment exemption (M&E exemption). ETA 2012
provides the list of the issues addressed in the other
documents issued in this series of ETAs.
Manufacturers' Machinery and Equipment Exemption
Rental of tangible personal property and rental
of equipment with an operator
Pollution control equipment
Electrical apparatus and utility systems
Design and Product Development
Buildings, fixtures, and support facilities
Copies of these advisories are available via the internet at http://dor.wa.gov/content/rules_laws/eta/eta.htm. Alternatively, a request for copies of these advisories may be directed to Roseanna Hodson, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6119, fax (360) 664-0693.
Alan R. Lynn