Public colleges & universities

From the 2024 DOR Tax Exemption Study

PDF RCW 82.08.025651 Exemptions — Sales of machinery and equipment to public research institutions. (1)(a) The tax levied by RCW 82.08.020 does not apply to sales to a public research institution of machinery and equipment used primarily in a research and development operation, or to sales of or charges made for labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the machinery and equipment. (b) Sellers making tax-exempt sales under this section must obtain from the purchaser an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files. (2) A public research institution claiming the exemption provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534 . (3) For purposes of this section, the following definitions apply: (a) "Machinery and equipment" means those fixtures, pieces of equipment, digital goods, and support facilities that are an integral and necessary part of a research and development operation, and tangible personal property that becomes an ingredient or component of such fixtures, e