Manufacturing for government

From the 2024 DOR Tax Exemption Study

PDF RCW 82.04.120 "To manufacture." (1) "To manufacture" embraces all activities of a commercial or industrial nature wherein labor or skill is applied, by hand or machinery, to materials so that as a result thereof a new, different or useful substance or article of tangible personal property is produced for sale or commercial or industrial use, and includes: (a) The production or fabrication of special made or custom made articles; (b) The production or fabrication of dental appliances, devices, restorations, substitutes, or other dental laboratory products by a dental laboratory or dental technician; (c) Cutting, delimbing, and measuring of felled, cut, or taken trees; (d) Crushing and/or blending of rock, sand, stone, gravel, or ore; (e) The production of compressed natural gas or liquefied natural gas for use as a transportation fuel as defined in RCW 82.16.310 ; and (f) The production or processing of renewable natural gas. (2) "To manufacture" does not include: (a) Conditioning of seed for use in planting; cubing hay or alfalfa; (b) Activities which consist of cutting, grading, or ice glazing seafood which has been cooked, frozen, or canned outside this state; (c) The growing