2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.806 Exemptions—Use of computer equipment parts and services by printer or publisher.
RCW 82.12.806 Exemptions—Use of computer equipment parts and services by printer or publisher.
(1) The provisions of this chapter do not apply in respect to the use, by a printer or publisher, of computer equipment, including repair parts and replacement parts for such equipment, when the computer equipment is used primarily in the printing or publishing of any printed material, or to labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the computer equipment. This exemption applies only to computer equipment not otherwise exempt under RCW 82.12.02565.
(2) For the purposes of this section, the definitions in RCW 82.08.806 apply.
[2004 c 8 § 3.]
NOTES:
Findings—Intent—2004 c 8: See note following RCW 82.08.806.
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