Intends to provide certain excise tax relief to zoological facilities in order to further the facilities' public purpose and stimulate economic development.

Provides that there may be deducted from the measure of tax by persons subject to payment of the tax on manufacturing under RCW 82.04.240 the value of articles to the extent manufacturing activities are undertaken by a zoological facility accredited by the association of zoos and aquariums or a nonprofit facility operating for the purpose of conserving endangered or threatened species solely for the purpose of manufacturing articles for use by the zoological facility in displaying or presenting zoological exhibitions, presentations, performances, or education programs.