|Det. No. 12-0177, 32 WTD 285 (2013)
||A warehouse operator who applied for and was granted a partial remittance (refund) under the warehouse tax incentive in RCW 82.08.820 petitions for an increase of the remittance amount. In dispute is whether repair and maintenance of the ammonia system, dock leveler, and dock doors and seals qualify as labor and services rendered in respect to “material-handling and racking equipment” as defined in the statute. We conclude these items do not qualify and deny the petition.