Full text of Washington Revised Code of Washington § 82.08.983 — Exemptions — Wax and ceramic materials., with citation guidance and answers to common questions.
§ 82.08.983. Exemptions — Wax and ceramic materials.
(1) The tax levied by RCW
82.08.020 does not apply to sales of wax and ceramic materials used to create molds consumed during the process of creating ferrous and nonferrous investment castings used in industrial applications. The tax also does not apply to labor or services used to create wax patterns and ceramic shells used as molds and consumed during the process of creating ferrous and nonferrous investment castings used in industrial applications.
(2) A person claiming the exemption under this section must claim the exemption in a form and manner prescribed by the department.
Notes
Reviser's note: Chapter 6, Laws of 2015 3rd sp.s. was signed by the governor on July 1, 2015. 2015 3rd sp.s. c 6 s 1202 removed the expiration date of 2010 c 225 ss 1 and 2 by repealing
2010 c 225 s 4.
Tax preference performance statement—2015 3rd sp.s. c 6: "(1) This section is the tax preference performance statement for the tax preference contained in section 1202 of this act. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes the tax preference created in this act as one intended to reduce structural inefficiencies in the tax structure as indicated in RCW
82.32.808(2)(d).
(3) It is the legislature's specific public policy objective to provide permanent tax relief that corrects the structural inefficiencies under RCW
82.08.983 with regard to wax and ceramic materials used to create molds during the process of creating ferrous and nonferrous investment castings used in industrial applications." [
2015 3rd sp.s. c 6 s 1201.]
Tax preference intended to be permanent—2015 3rd sp.s. c 6: "As this part is intended to create a permanent tax exemption, the tax preference in this act is not subject to the expiration date requirements in RCW
82.32.805 and is not subject to the requirements in RCW
82.32.808(4)." [
2015 3rd sp.s. c 6 s 1203.]
Effective date—2010 c 225: "This act takes effect July 1, 2010." [
2010 c 225 s 3.]
Frequently Asked Questions About Washington § 82.08.983
What does Revised Code of Washington § 82.08.983 cover?
Section 82.08.983 ("Exemptions — Wax and ceramic materials.") 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 § 82.08.983?
A common citation format is "Revised Code of Washington § 82.08.983" (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 § 82.08.983 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Washington.
