Introduced by Rep. Ross Hunter, (Medina) (D) on January 19, 2011, limits current law regarding sales and use tax exemptions to manufacturing machinery and equipment used primarily in technological research and development operations by the State’s four-year institutions of higher education. This act specifies exemption and reporting requirements. This act takes effect immediately and applies retroactively. (Companion: SB 5544).
Referred to the House Ways & Means Committee on January 19, 2011.
Substitute offered in the House on February 25, 2011, adds an expiration date of July 1, 2016, to the stand-alone sales and use tax exemption for public research institutions.
Passed 97 to 0 in the House on March 5, 2011, to clarify that the sales and use tax exemption for machinery and equipment (M&E) does not apply if the M&E is used in connection with utility-related activities. Clarifies that the sales and use tax exemption for M&E does not apply to research and development activities of the state or its public institutions. Provides a stand-alone sales and use tax exemption for M&E used by public research institutions as part of a research and development operation. Who Voted "Yes" and Who Voted "No"
Received in the Senate on March 8, 2011.
Referred to the Senate Ways & Means Committee on March 8, 2011.
Referred to the Senate Rules Committee on March 16, 2011.
Passed 47 to 0 in the Senate on March 23, 2011, clarifies that the sales and use tax exemption for machinery and equipment (M&E) does not apply if the M&E is used in connection with utility-related activities. Clarifies that the sales and use tax exemption for M&E does not apply to research and development activities of the state or its public institutions. Provides a stand-alone sales and use tax exemption for M&E used by public research institutions as part of a research and development operation. Who Voted "Yes" and Who Voted "No"
Signed by Gov. Christine Gregoire on April 11, 2011, clarifies that the sales and use tax exemption for machinery and equipment (M&E) does not apply if the M&E is used in connection with utility-related activities. Clarifies that the sales and use tax exemption for M&E does not apply to research and development activities of the state or its public institutions. Provides a stand-alone sales and use tax exemption for M&E used by public research institutions as part of a research and development operation.