Exemptions — Use of machinery and equipment by public research institutions

# (1)

The provisions of this chapter do not apply in respect to the use by a public research institution of machinery and equipment used primarily in a research and development operation, or to the use of labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the machinery and equipment.

# (2)

The definitions in RCW 82.08.025651 apply to this section.

# (3)

A public research institution receiving the benefit of the exemption provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534 . [ 2017 c 135 s 28 ; 2011 c 23 s 5 .] Notes: Effective date — 2017 c 135: See note following RCW 82.32.534 . Findings — 2011 c 23: See note following RCW 82.08.02565 . Effective date — Construction — 2011 c 23: See notes following RCW 82.08.025651 .

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