2005 Washington Revised Code RCW 82.08.975: Exemptions — Computer parts and software related to the manufacture of commercial airplanes. (Expires July 1, 2024.)

(1) The tax levied by RCW 82.08.020 shall not apply to sales of computer hardware, computer peripherals, or software, not otherwise eligible for exemption under RCW 82.08.02565, to a manufacturer or processor for hire of commercial airplanes or components of such airplanes, used primarily in the development, design, and engineering of such products, or to sales of or charges made for labor and services rendered in respect to installing the computer hardware, computer peripherals, or software. The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller shall retain a copy of the certificate for the seller's files.

     (2) As used in this section, "commercial airplane" and "component" have the meanings given in RCW 82.32.550. "Peripherals" includes keyboards, monitors, mouse devices, and other accessories that operate outside of the computer, excluding cables, conduit, wiring, and other similar property.

     (3) This section expires July 1, 2024.

[2003 2nd sp.s. c 1 § 9.]

Contingent effective date -- 2003 2nd sp.s. c 1: See RCW 82.32.550.      Finding -- 2003 2nd sp.s. c 1: See note following RCW 82.04.4461.