Commercial air operations

From the 2024 DOR Tax Exemption Study

Det. No. 13-0171R, 34 WTD 138 (March 27, 2015) 142 operation begins at the point where the raw materials enter the manufacturing site and ends at the point where the processed material leaves the manufacturing site. …”. . . 6 The Department implemented WAC 458-20-13601 (Rule 13601) to administer RCW 82.12.02565, which explains that the manufacturing operation includes: [S]torage of raw materials at the site, the storage of in-process materials at the site, and the storage of the processed material at the site. The manufacturing operation is defined in terms of a process occurring at a location. To be eligible as a qualifying use of M&E, the use must take place within the manufacturing operation, unless specifically exempted by law. Storage of raw material or other tangible personal property, packaging of tangible personal property, and other activities that potentially qualify under the "used directly" criteria, and that do not constitute manufacturing in and of themselves, are not within the scope of the exemption unless they take place at a manufacturing site. . . . Rule 13601 (emphasis added). ETA 3124.2009 provides guidance on the term “fixture” for M&E exemption purposes: Fixt