Exemptions — Wax and ceramic materials. (Expires June 30, 2015.)

(1) The tax levied by RCW 82.08.020 does not apply to sales of wax and ceramic materials used to create molds consumed during the process of creating ferrous and nonferrous investment castings used in industrial applications. The tax also does not apply to labor or services used to create wax patterns and ceramic shells used as molds and consumed during the process of creating ferrous and nonferrous investment castings used in industrial applications.

(2) A person claiming the exemption under this section must claim the exemption in a form and manner prescribed by the department.

[2010 c 225 § 1.]

Notes: Effective date -- 2010 c 225: "This act takes effect July 1, 2010." [2010 c 225 § 3.]

Expiration date -- 2010 c 225: "This act expires June 30, 2015." [2010 c 225 § 4.]