What is the threshold for equipment purchased under the M&E Tax Exemption?

The threshold for the M&E Tax Exemption is $200. We are not required under the RCW to use the UW's capitalization threshold of $5,000. The equipment:

  • Must have a useful life of more than one year
  • Must be directly used more than 50% of its useful life on qualifying research; and
  • Must have an acquisition cost of more than $200

Note:  Add costs to existing pieces of M&E qualifying equipment can also qualify for the exemption, even if they are under $200.

FAQ Category
M&E Acquisitions