WSR 03-08-068



[ Filed March 31, 2003, 4:01 p.m. ]

Issuance of Interpretive Statement

This announcement of the issuance of this interpretive statement is published in the Washington State Register pursuant to the requirements of RCW 34.05.230.

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.

ETA 2012 Manufacturers' Machinery and Equipment Exemption
ETA 2012-1S Rental of tangible personal property and rental of equipment with an operator
ETA 2012-2S Pollution control equipment
ETA 2012-3S Electrical apparatus and utility systems
ETA 2012-4S Devices
ETA 2012-5S Design and Product Development
ETA 2012-6S Manufacturing site
ETA 2012-7S Buildings, fixtures, and support facilities
ETA 2012-8S Computers
ETA 2012-9S Prototypes

Copies of these advisories are available via the internet at 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

Rules Coordinator

Legislature Code Reviser 


Washington State Code Reviser's Office