Washington § 82.12.964 - Use of machinery and equipment used in generating electricity — Effect of exemption expiration.

Full text of Washington Revised Code of Washington § 82.12.964 — Use of machinery and equipment used in generating electricity — Effect of exemption expiration., with citation guidance and answers to common questions.

§ 82.12.964. Use of machinery and equipment used in generating electricity — Effect of exemption expiration.

(1) Except as provided in subsection (2) of this section, the expiration of RCW 82.12.02567 and 82.12.962 do not require the payment of, or authorize the department to assess, use tax imposed by or under the authority of RCW 82.12.020, 81.104.170, and chapter 82.14 RCW, on the use of machinery and equipment, and labor and services rendered in respect to installing such machinery and equipment, if such use qualified for the exemption under RCW 82.12.02567 or 82.12.962 immediately preceding the expiration date of the applicable exemption under RCW 82.12.02567 or 82.12.962.
(2) Subsection (1) of this section does not prohibit the department from assessing, subject to the limitations period in RCW 82.32.050, state and local use taxes on the use of machinery and equipment, and labor and services rendered in respect to installing such machinery and equipment, if, before the expiration of the applicable exemption provided in RCW 82.12.02567 or 82.12.962, the machinery and equipment was put to a use that is outside of the scope of the applicable exemption in RCW 82.12.02567 or 82.12.962.
[ 2009 c 469 s 109.]

Notes

Effective date—2009 c 469: See note following RCW 82.08.962.

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

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Frequently Asked Questions About Washington § 82.12.964

What does Revised Code of Washington § 82.12.964 cover?

Section 82.12.964 ("Use of machinery and equipment used in generating electricity — Effect of exemption expiration.") 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.

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A common citation format is "Revised Code of Washington § 82.12.964" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

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