State Regulations

State Administrative and Accounting Manual (SAAM):

• Chapter 30: Capital Assets
• SAAM 30.40.20 (Small and Attractive Assets)

Revised Code of Washington:

• RCW 19.68.010 (Rebating Prohibited)
• RCW 42.52 (Ethics in Public Service)
• RCW 82.08.02565 (Machinery & Equipment Tax Exemption)
• RCW 82.63.010 (Definitions, M&E Tax Exemption)

Washington Administrative Code

• WAC 236-48-190 (Surplus Property)
• WAC 458-20-257 (Maintenance, Warranties, & Service Contracts)
• WAC 458-20-13601 (Manufacturers and processors for hire—Sales and use tax exemption for machinery and equipment)

Other State Directives, Orders, Policies, etc.

• Executive Order 05-01 (Department-owned Vehicles)
• Washington State Dept of Revenue Special Notice (Warranties)
• Excise Tax Advisory 3126.2009 (Machinery & Equipment Tax Exemption - prototypes)