Sales/Use/Indirect:
Washington DOR Addresses Exemption for Purchases of Machinery and Equipment Used in R&D Operation
Special Notice: Notice Regarding Manufacturers’ Retail Sales and Use Tax Exemption for Purchases of Machinery and Equipment Used in a Research and Development Operation, Wash. Dept. of Rev. (11/9/22). Referencing a Washington Board of Tax Appeals ruling from earlier this year – which concluded that a manufacturer does not need to manufacture items for sale to qualify for the Washington retail sales tax exemption on purchases of qualifying machinery and equipment used in its research and development (R&D) operation if all other requirements are met – the Washington Department of Revenue explains that it does not plan to appeal this decision and that further clarification/guidance on this subject “is being developed and will be published at a later date.” Please contact us with any questions.
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