Exemptions — Machinery and equipment used for manufacturing, research and development, or a testing operation.

The provisions of this chapter shall not apply in respect to the use by a manufacturer or processor for hire of machinery and equipment used directly in a manufacturing operation or research and development operation, to the use by a person engaged in testing for a manufacturer or processor for hire of machinery and equipment used directly in a testing operation, or to the use of labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the machinery and equipment.

[2003 c 5 § 5; 1999 c 211 § 6; 1998 c 330 § 2; 1996 c 247 § 3; 1995 1st sp.s. c 3 § 3.]

Notes: Finding -- Intent -- Retroactive application -- Effective date -- 2003 c 5: See notes following RCW 82.12.010.

Finding -- Intent -- 1999 c 211: See note following RCW 82.08.02565.

Findings -- Intent -- 1996 c 247: See note following RCW 82.08.02566.

Findings -- Effective date -- 1995 1st sp.s. c 3: See notes following RCW 82.08.02565.