WSR 06-23-065

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed November 9, 2006, 10:49 a.m. ]


ISSUANCE OF INTERPRETIVE STATEMENT


The department of revenue has issued a new Excise Tax Advisory 2012-10S.08.12.13601 Manufacturers' Machinery and Equipment -- Research and Development (ETA 2012-10S), and revised ETA 2012.08.12.13601 Manufacturers' Machinery and Equipment Exemption (ETA 2012).

The department has issued a series of excise tax advisories (ETAs) to address questions regarding the retail sales and use tax exemption provided by RCW 82.08.02565 and 82.12.02565, commonly referred to as the manufacturers' machinery and equipment exemption (M&E exemption). This advisory, ETA 2012-10S, is issued to address the application of the M&E exemption to a research and development operation.

ETA 2012 provides a list of the issues covered by this series, and has been updated to recognize this new supplement.

Copies of these documents are available via the internet at http://www.dor.wa.gov/content/laws/eta/eta.aspx or a request for copies may be directed to Roseanna Hodson, Interpretations and Technical Advice Division, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6119, fax (360) 586-5543.

Alan R. Lynn

Washington State Code Reviser's Office