Washington § 82.04.4295 - Deductions — Manufacturing activities completed outside the United States.

Full text of Washington Revised Code of Washington § 82.04.4295 — Deductions — Manufacturing activities completed outside the United States., with citation guidance and answers to common questions.

§ 82.04.4295. Deductions — Manufacturing activities completed outside the United States.

In computing tax there may be deducted from the measure of tax by persons subject to payment of the tax on manufacturers pursuant to RCW 82.04.240, the value of articles to the extent of manufacturing activities completed outside the United States, if:
(1) Any additional processing of such articles in this state consists of minor final assembly only; and
(2) In the case of domestic manufacture of such articles, can be and normally is done at the place of initial manufacture; and
(3) The total cost of the minor final assembly does not exceed two percent of the value of the articles; and
(4) The articles are sold and shipped outside the state.
[ 1980 c 37 s 15. Formerly RCW 82.04.430(14).]

Notes

Intent—1980 c 37: See note following RCW 82.04.4281.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.04.4295

What does Revised Code of Washington § 82.04.4295 cover?

Section 82.04.4295 ("Deductions — Manufacturing activities completed outside the United States.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.04.4295?

A common citation format is "Revised Code of Washington § 82.04.4295" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.04.4295 apply to my situation?

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