Sales Tax Articles
Sales Tax State Activity Update - February 2007
Washington State States the Facts on Manufacturing Research
The Washington Department of Revenue recently issued Excise Tax Advisory 2012-10S.08.12.13601 related to the exemption provided to a research and development operation by a manufacturer.
The exemption exists for machinery and equipment used directly in a research and development operation by a manufacturer or processor for hire.
The advisory provides definitions of "machinery and equipment" and "research and development operation" for purposes of the exemption. It discusses the application of "integral to research and development operation" and "majority use requirement" as they relate to the exemption.
The full text may be accessed on the Washington State Departmet of Revenue Website.
(Washington Department of Revenue, Excise Tax Advisory 2012-10S.08.12.13601, 11/2006)
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