2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.975 Computer parts and software related to the manufacture of commercial airplanes.
RCW 82.12.975 Computer parts and software related to the manufacture of commercial airplanes. (Expires July 1, 2040.)
(1) The provisions of this chapter do not apply in respect to the use of computer hardware, computer peripherals, or software, not otherwise eligible for exemption under RCW 82.12.02565, used primarily in the development, design, and engineering of aerospace products or in providing aerospace services, or to the use of labor and services rendered in respect to installing the computer hardware, computer peripherals, or software.
(2) As used in this section, "peripherals," "aerospace products," and "aerospace services" have the same meanings as provided in RCW 82.08.975.
(3) This section expires July 1, 2040.
[2013 3rd sp.s. c 2 § 12; 2008 c 81 § 3; 2003 2nd sp.s. c 1 § 10.]
NOTES:
Contingent effective date—2013 3rd sp.s. c 2: See RCW 82.32.850.
Findings—Intent—2013 3rd sp.s. c 2: See note following RCW 82.32.850.
Findings—Savings—Effective date—2008 c 81: See notes following RCW 82.08.975.
Finding—2003 2nd sp.s. c 1: See note following RCW 82.04.4461.
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