Washington § 82.04.4295 Deductions—Manufacturing activities completed outside the United States.

Washington Statutes

§ 82.04.4295 — Deductions—Manufacturing activities completed outside the United States.

Washington § 82.04.4295

Title 82EXCISE TAXES

Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.4295 (Deductions—Manufacturing activities completed outside the United States.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 82.04.4295 (2026).

Text

In computing tax there may be deducted from the measure of tax by persons subject to payment of the tax on manufacturers pursuant to RCW 82.04.240 , the value of articles to the extent of manufacturing activities completed outside the United States, if:

(1)Any additional processing of such articles in this state consists of minor final assembly only; and

(2)In the case of domestic manufacture of such articles, can be and normally is done at the place of initial manufacture; and

(3)The total cost of the minor final assembly does not exceed two percent of the value of the articles; and

(4)The articles are sold and shipped outside the state. Intent — 1980 c 37: See note following RCW 82.04.4281 .

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In computing tax there may be deducted from the measure of tax by persons subject to payment of the tax on manufacturers pursuant to RCW 82.04.240 , the value of articles to the extent of manufacturing activities completed outside the United States, if:

(1) Any additional processing of such articles in this state consists of minor final assembly only; and

(2) In the case of domestic manufacture of such articles, can be and normally is done at the place of initial manufacture; and

(3) The total cost of the minor final assembly does not exceed two percent of the value of the articles; and

(4) The articles are sold and shipped outside the state.

Intent — 1980 c 37: See note following RCW 82.04.4281 .