WSR 16-07-009

INTERPRETIVE STATEMENT

[Filed March 4, 2016, 12:49 p.m.]

The department of revenue has reissued the following excise tax advisory (ETA):

This ETA addresses the application of the manufacturers' machinery and equipment (M&E) exemption to design and product development. It has been updated to explain that certain software developers are eligible for the sales and use tax exemptions for M&E pursuant to ESSB 6138, Part III.

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Kevin Dixon

Tax Policy Manager

Rules Coordinator