(1) In computing tax there may be deducted from the measure of tax, the value of products or the gross proceeds of sales derived from:
(a) Manufacturing dairy products; or
(b) Selling dairy products manufactured by the seller to purchasers who either transport in the ordinary course of business the goods out of this state or purchasers who use such dairy products as an ingredient or component in the manufacturing of a dairy product. A person taking an exemption under this subsection (1)(b) must keep and preserve records for the period required by RCW 82.32.070 establishing that the goods were transported by the purchaser in the ordinary course of business out of this state or sold to a manufacturer for use as an ingredient or component in the manufacturing of a dairy product.
(2) "Dairy products" has the same meaning as provided in RCW 82.04.260.
(3) A person claiming the exemption provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534.
(4) This section expires July 1, 2025.
[ 2020 c 139 § 6; 2015 3rd sp.s. c 6 § 203; 2013 2nd sp.s. c 13 § 204; 2012 2nd sp.s. c 6 § 202; 2010 c 114 § 112; 2006 c 354 § 1.]
NOTES:
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
Tax preference performance statement—2015 3rd sp.s. c 6 §§ 202-205: See note following RCW 82.04.4266.
Intent—2013 2nd sp.s. c 13: See note following RCW 82.04.260.
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
Existing rights, liabilities, or obligations—Effective dates—Contingent effective dates—2012 2nd sp.s. c 6: See notes following RCW 82.04.29005.
Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.
Effective dates—2006 c 354: "(1) Except as otherwise provided in this section, this act takes effect July 1, 2006.
(2) Sections 6 through 9 and 11 of this act take effect July 1, 2007.
(3) Sections 12 and 13 of this act take effect July 1, 2012." [ 2006 c 354 § 18.]