RCW 82.12.964
Use of machinery and equipment used in generating electricity—Effect of exemption expiration.
(1) Except as provided in subsection (2) of this section, the expiration of RCW 82.12.02567 and 82.12.962 do not require the payment of, or authorize the department to assess, use tax imposed by or under the authority of RCW 82.12.020, 81.104.170, and chapter 82.14 RCW, on the use of machinery and equipment, and labor and services rendered in respect to installing such machinery and equipment, if such use qualified for the exemption under RCW 82.12.02567 or 82.12.962 immediately preceding the expiration date of the applicable exemption under RCW 82.12.02567 or 82.12.962.
(2) Subsection (1) of this section does not prohibit the department from assessing, subject to the limitations period in RCW 82.32.050, state and local use taxes on the use of machinery and equipment, and labor and services rendered in respect to installing such machinery and equipment, if, before the expiration of the applicable exemption provided in RCW 82.12.02567 or 82.12.962, the machinery and equipment was put to a use that is outside of the scope of the applicable exemption in RCW 82.12.02567 or 82.12.962.
[ 2009 c 469 § 109.]
NOTES:
Effective date—2009 c 469: See note following RCW 82.08.962.
Structure Revised Code of Washington
82.12.0201 - Dedication of taxes—Comprehensive performance audits.
82.12.0203 - Refinery fuel gas—Value—Tax rate—Local use tax exemption.
82.12.0205 - Exemptions—Waste vegetable oil.
82.12.0207 - Exemptions—Adapted housing—Disabled veterans—Construction.
82.12.0208 - Exemptions—Digital codes.
82.12.022 - Natural or manufactured gas—Use tax imposed—Exemption.
82.12.023 - Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.
82.12.024 - Deferral of use tax on certain users of natural or manufactured gas.
82.12.02525 - Exemptions—Sale of copied public records by state and local agencies.
82.12.0253 - Exemptions—Use of tangible personal property taxable under chapter 82.16 RCW.
82.12.0255 - Exemptions—Nontaxable tangible personal property, warranties, and digital products.
82.12.0256 - Exemptions—Use of motor vehicle and special fuel—Conditions.
82.12.025651 - Exemptions—Use of machinery and equipment by public research institutions.
82.12.025661 - Exemptions—Aircraft maintenance repair—Building construction.
82.12.0261 - Exemptions—Use of livestock.
82.12.0262 - Exemptions—Use of poultry for producing poultry and poultry products for sale.
82.12.0263 - Exemptions—Use of fuel by extractor or manufacturer thereof.
82.12.0264 - Exemptions—Use of dual-controlled motor vehicles by school for driver training.
82.12.0267 - Exemptions—Use of semen in artificial insemination of livestock.
82.12.02685 - Exemptions—Use of tangible personal property related to farmworker housing.
82.12.0271 - Exemptions—Use of wearing apparel only as a sample for display for sale.
82.12.0272 - Exemptions—Use of personal property in single trade shows.
82.12.0273 - Exemptions—Use of pollen.
82.12.02745 - Exemptions—Use by free hospitals of certain items.
82.12.0275 - Exemptions—Use of certain drugs or family planning devices.
82.12.0276 - Exemptions—Use of returnable containers for beverages and foods.
82.12.0277 - Exemptions—Certain medical items.
82.12.0282 - Exemptions—Use of vans as ride-sharing vehicles.
82.12.0283 - Exemptions—Use of certain irrigation equipment.
82.12.0293 - Exemptions—Use of food and food ingredients.
82.12.0294 - Exemptions—Use of feed for cultivating or raising fish for sale.
82.12.0296 - Exemptions—Use of feed consumed by livestock at a public livestock market.
82.12.0297 - Exemptions—Use of food purchased under the supplemental nutrition assistance program.
82.12.031 - Exemptions—Use by artistic or cultural organizations of certain objects.
82.12.0311 - Exemptions—Use of materials and supplies in packing horticultural products.
82.12.0315 - Exemptions—Rental or sales related to motion picture or video productions—Exceptions.
82.12.0316 - Exemptions—Sales of cigarettes by Indian retailers.
82.12.0318 - Exemptions—Use of vapor products sold by Indian retailers.
82.12.032 - Exemption—Use of used park model trailers.
82.12.033 - Exemption—Use of certain used mobile homes.
82.12.034 - Exemption—Use of used floating homes.
82.12.0345 - Exemptions—Use of newspapers.
82.12.0347 - Exemptions—Use of academic transcripts.
82.12.036 - Exemptions and credits—Pollution control facilities.
82.12.037 - Credits and refunds—Bad debts.
82.12.040 - Retailers to collect tax—Penalty.
82.12.045 - Collection of tax on vehicles by county auditor or director of licensing—Remittance.
82.12.060 - Installment sales or leases.
82.12.070 - Cash receipts taxpayers—Bad debts.
82.12.195 - Bundled transactions—Tax imposed.
82.12.207 - Investment data for investment firms.
82.12.215 - Exemptions—Large private airplanes.
82.12.225 - Exemptions—Nonprofit fund-raising activities.
82.12.700 - Exemptions—Vessels sold to nonresidents.
82.12.798 - Exemptions—Use of feminine hygiene products.
82.12.799 - Exemptions—Vessels exempt from registration.
82.12.800 - Exemptions—Uses of vessel, vessel's trailer by manufacturer.
82.12.801 - Exemptions—Uses of vessel, vessel's trailer by dealer.
82.12.803 - Exemptions—Nebulizers.
82.12.804 - Exemptions—Ostomic items.
82.12.805 - Exemptions—Personal property used at an aluminum smelter.
82.12.806 - Exemptions—Use of computer equipment parts and services by printer or publisher.
82.12.807 - Exemptions—Direct mail delivery charges.
82.12.816 - Exemptions—Electric vehicle batteries and fuel cells—Labor and services—Infrastructure.
82.12.817 - Exemptions—Fuel cell electric vehicles.
82.12.820 - Exemptions—Warehouse and grain elevators and distribution centers.
82.12.832 - Exemptions—Use of gun safes.
82.12.834 - Exemptions—Sales/leasebacks by regional transit authorities.
82.12.845 - Use of motorcycles loaned to department of licensing.
82.12.850 - Exemptions—Conifer seed.
82.12.855 - Exemptions—Replacement parts for qualifying farm machinery and equipment.
82.12.860 - Exemptions—Property and services acquired from a federal credit union.
82.12.865 - Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
82.12.875 - Automotive adaptive equipment.
82.12.880 - Exemptions—Animal pharmaceuticals.
82.12.890 - Exemptions—Livestock nutrient management equipment and facilities.
82.12.900 - Exemptions—Anaerobic digesters.
82.12.910 - Exemptions—Propane or natural gas to heat chicken structures.
82.12.920 - Exemptions—Chicken bedding materials.
82.12.925 - Exemptions—Dietary supplements.
82.12.930 - Exemptions—Watershed protection or flood prevention.
82.12.935 - Exemptions—Disposable devices used to deliver prescription drugs for human use.
82.12.940 - Exemptions—Over-the-counter drugs for human use.
82.12.945 - Exemptions—Kidney dialysis devices.
82.12.950 - Exemptions—Steam, electricity, electrical energy.
82.12.956 - Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.
82.12.962 - Exemptions—Use of machinery and equipment in generating electricity.
82.12.965 - Exemptions—Semiconductor materials manufacturing.
82.12.9651 - Exemptions—Gases and chemicals used in production of semiconductor materials.
82.12.970 - Exemptions—Gases and chemicals used to manufacture semiconductor materials.
82.12.975 - Computer parts and software related to the manufacture of commercial airplanes.
82.12.983 - Exemptions—Wax and ceramic materials.
82.12.985 - Exemptions—Insulin.
82.12.995 - Exemptions—Certain limited purpose public corporations, commissions, and authorities.
82.12.996 - Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.
82.12.998 - Exemptions—Weatherization of a residence.
82.12.999 - Exemptions—Joint municipal utility services authorities.
82.12.9994 - Exemptions—Bottled water—Prescription use.
82.12.99941 - Exemptions—Bottled water—Primary water source unsafe.
82.12.9995 - Exemptions—Restaurant employee meals.
82.12.9996 - Exemptions—Vessel deconstruction.
82.12.9999 - Exemptions—Vehicles using clean alternative fuels and electric vehicles.