Sales Tax State Activity Update - July 2004

Computer Equipment Used in Printing is Exempt in Washington

The Washington Legislature passed HB3158, signed into law as Act 8, which provides an exemption for computer equipment used primarily in the printing or publishing of printed material.

The exemption applies to computer equipment, including repair and replacement parts or to labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the computer equipment. “Computer equipment” means a computer and the associated physical components that constitute a computer system, including monitors, keyboards, printers, modems, scanners, pointing devices, and other computer related peripheral equipment, cables, servers, and routers. “Computer equipment” includes digital cameras and computer software.

Computer equipment used primarily for administrative purposes is taxable.

Washington Legislature House Bill 3158 07/04

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