To be considered "used directly" in a manufacturing operation or research and development operation, the machinery and equipment must:
- Act upon or interact with an item of tangible University property;
- Convey, transport, handle, or temporarily store an item of tangible University property at the manufacturing site;
- Control, guide, measure, verify, align, regulate, or test tangible University property;
- Provide physical support for or access to tangible University property;
- Produce steam or mechanical power for, or lubricate machinery and equipment;
- Produce another item of tangible University property for use in the manufacturing operation or research and development operation;
- Be integral to research and development as defined in RCW 82.63.010.