The Department anticipates reissuing Excise Tax Advisory (ETA) 3122 titled Manufacturers’ Machinery and Equipment Exemption - Design and Product Development. This ETA has been updated to explain that certain software developers are eligible for the sales and use tax exemptions for manufacturing machinery and equipment pursuant to Engrossed Substitute Senate Bill (ESSB) 6138, Part III.
Related statutes and rules
See RCW 82.08.02565; RCW 82.12.02565; WAC 458-20-13601
Planned stakeholder meetings
None at this time.
Public comment period
The Department requests comments and stakeholder feedback related to this ETA no later than February 18, 2016. After a review of the feedback, if any, the Department will consider the appropriate next steps in the issuance process.
How to make a public comment
If you wish to make a public comment about this ETA, you can email your comment to Rich Cason at RichardC@dor.wa.gov.
Any written comments received will be retained as part of the official Tax Advisory file.
For general questions regarding this draft ETA, contact Rich Cason at RichardC@dor.wa.gov.