WASHINGTON STATE REGISTER

WSR 05-04-045

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[ Filed January 27, 2005, 3:56 p.m. ]

ISSUANCE OF INTERPRETIVE STATEMENT

аааа This announcement of the issuance of these interpretive statements is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

аааа The Department of Revenue (department) issued Excise Tax Advisory (ETA) 2012.08.12.13601 and nine supplements on March 31, 2003, 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). The department has revised the following supplements to recognize statutory changes:

аааа 2012-1S.08.12.13601 (First revision) Manufacturers' Machinery and Equipment Exemption -- Rental of Tangible Personal Property and Providing Tangible Personal Property Along With an Operator. This advisory addresses the application of the M&E exemption to the activities of renting tangible personal property and providing tangible personal property along with an operator. The phrase "rental of equipment with operator" has been replaced with "providing tangible personal property along with an operator" to recognize legislation that adopted provisions and terminology of the streamlined sales and use tax agreement (chapter 168, Laws of 2003).

аааа 2012-4S.08.12.13601 (First revision) Manufacturers' Machinery and Equipment Exemption -- design and product development. This advisory addresses the application of the M&E exemption to design and product development. The term and definition of "software" have been replaced with the term and definition of "computer software" to recognize legislation that adopted provisions of the streamlined sales and use tax agreement (chapter 168, Laws of 2003).

аааа 2012-5S.08.12.13601 (First revision) Manufacturers' Machinery and Equipment Exemption -- design and product development. This advisory addresses the application of the M&E exemption to design and product development. This advisory has been revised to recognize:

Х Chapter 8, Laws of 2004, which provides an exemption for computer equipment used by a printer or publisher; and

Х Chapter 1, Laws of 2003 2nd sp.s., which provides an exemption for computer equipment used in development, design, and engineering activities by the commercial aerospace manufacturing industry.

аааа 2012-8S.08.12.13601 (First revision) Manufacturers' Machinery and Equipment Exemption -- Computers. This advisory addresses the application of the M&E exemption to computers. This advisory has been revised to recognize:

Х Chapter 8, Laws of 2004, which provides an exemption for computer equipment used by a printer or publisher; and

Х Chapter 1, Laws of 2003 2nd sp.s., which provides an exemption for computer equipment used in development, design, and engineering activities by the commercial aerospace manufacturing industry.

аааа 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 Unit, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6119, fax (360) 586-5543.

Alan R. Lynn

Rules Coordinator

Х	Chapter 8, Laws of 2004, which provides an exemption for computer equipment used by a printer or publisher; and
Х	Chapter 1, Laws of 2003 2nd sp.s., which provides an exemption for computer equipment used in development, design, and engineering activities by the commercial aerospace manufacturing industry.

й Washington State Code Reviser's Office