RCW 82.08.981
Exemptions -- Development, design, and engineering of commercial airplanes. (Expires July 1, 2024.)

(1) The tax levied by RCW 82.08.020 does not apply to sales of computer hardware, computer peripherals, or software, not otherwise eligible for exemption under RCW 82.08.02565 or 82.08.975, used primarily in the development, design, and engineering of commercial airplanes or components of such airplanes, or to sales of or charges made for labor and services rendered in respect to installing the computer hardware, computer peripherals, or software. The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller shall retain a copy of the certificate for the seller's files.

     (2) As used in this section:

     (a) "Commercial airplane" and "component" have the meanings in RCW 82.32.550.

     (b) "Peripherals" includes keyboards, monitors, mouse devices, and other accessories that operate outside of the computer, excluding cables, conduit, wiring, and other similar property.

     (3) This section expires July 1, 2024.

[2006 c 177 § 1.]

NOTES:

     Effective date -- 2006 c 177 §§ 1-9: "Sections 1 through 9 of this act take effect July 1, 2006." [2006 c 177 § 12.]