WA People
BILL · 2011–12 SESSION

SB 5544: Sales & use tax exemptions

Concerning sales and use tax exemptions for certain property and services used in manufacturing, research and development, or testing operations, not including changes to RCW 82.08.02565 and 82.12.02565 that reduce state revenue.

Summary

  • The sales and use tax exemption for M&E is limited to businesses that are taxed under the manufacturing category for business and occupation tax as a clarification of the original legislative intent of the exemption. The exemption does not apply to M&E primarily used for activities that are taxable under the state public utility tax.

From the Senate Bill Report (Orig.) (SB 5544), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · died in committee
  1. IntroducedJan 28, 2011
  2. Out of committeestopped here
  3. Passed Senate
  4. Passed House
  5. Governor
  6. Law
Prime sponsor
Karen Fraser (D-22)
Introduced
January 28, 2011 in the Senate
Last action
April 11, 2012
Requested by
State agency
Companion bill
HB 1347
Budget
Has a fiscal note

AN ACT Relating to sales and use tax exemptions for certain property and services used in manufacturing, research and development, or testing operations, not including changes to RCW 82.08.02565 and 82.12.02565 that reduce state revenue;

Sponsors

Prime sponsor: Karen Fraser (D-22)

1 co-sponsor (0 Democrats, 1 Republican)

Joseph Zarelli R-18

Votes

No recorded floor votes. This measure never reached a floor vote.

History

  1. By resolution, reintroduced and retained in present status.
  2. By resolution, reintroduced and retained in present status.
  3. By resolution, reintroduced and retained in present status.
  4. By resolution, reintroduced and retained in present status.
  5. By resolution, reintroduced and retained in present status.
  6. First reading, referred to Ways & Means.

SB 5544 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

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