(1) The original acquisition of a facility by the holder of a certificate shall be
exempt from sales tax imposed by chapter 82.08 RCW and use tax imposed by chapter
82.12 RCW when the due date for payment of such taxes is subsequent to the effective
date of the certificate: PROVIDED, That the exemption of this section shall not apply
to servicing, maintenance, repairs, and replacement of parts after a facility is complete
and placed in operation. Sales and use taxes paid by a holder of a certificate with respect to expenditures
incurred for acquisition of a facility prior to the issuance of a certificate covering
such facility may be claimed as a tax credit as provided in subsection (2) of this
(2) Subsequent to July 30, 1967 the holder of the certificate may, in lieu of accepting
the tax exemption provided for in this section, elect to take a tax credit in the
total amount of the exemption for the facility covered by such certificate against
any future taxes to be paid pursuant to chapters 82.04, 82.12 and 82.16 RCW.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.