BILL REQ. #: S-3594.1
| State of Washington | 61st Legislature | 2010 Regular Session |
Read first time 01/12/10. Referred to Committee on Ways & Means.
AN ACT Relating to a sales and use tax exemption for wax and ceramic materials used to create molds for ferrous and nonferrous investment castings; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 A new section is added to chapter 82.08 RCW
to read as follows:
(1) The tax levied by RCW 82.08.020 does not apply to sales of wax
and ceramic materials used to create molds consumed during the process
of creating ferrous and nonferrous investment castings used in
industrial applications. The tax also does not apply to labor or
services used to create wax patterns and ceramic shells used as molds
and consumed during the process of creating ferrous and nonferrous
investment castings used in industrial applications.
(2) A person claiming the exemption under this section must claim
the exemption in a form and manner prescribed by the department.
NEW SECTION. Sec. 2 A new section is added to chapter 82.12 RCW
to read as follows:
The provisions of this chapter do not apply with respect to the use
of wax and ceramic materials used to create molds consumed during the
process of creating ferrous and nonferrous investment castings used in
industrial applications.
NEW SECTION. Sec. 3 This act takes effect July 1, 2010.