This bill adds new sales tax and use tax exemptions to state law by creating new sections in chapter 82.08 RCW and chapter 82.12 RCW. It exempts sales and uses of construction materials and equipment, and charges for labor and services to install them, when those items are for a "manufacturing facility" or a "green manufacturing facility" as defined in the bill (green facilities are those certified by a state or nationally recognized organization that rates manufacturing sustainability). The bill thereby creates a new tax-exemption benefit and amends the tax code by adding these new exemption provisions. The bill establishes administrative procedures and controls to claim the exemptions: applicants must obtain an exemption certificate from a named “department” (not identified in the extracted text), certificates are effective on the date the department receives the application and must be presented to and retained by sellers, and certificates expire two years after issuance unless construction has commenced. No refunds are authorized for purchases made before a certificate’s effective date. Certificate holders must complete an annual tax performance report as required under RCW 82.32.534; the use tax report must identify construction firms used and employment levels. Certificate transfers are restricted and may not occur without the department’s written consent, though the department must allow transfers if specified assignee conditions are met. The use tax exemption does not apply to persons who do not qualify for the sales tax exemption, and the definitions and requirements in the sales tax section apply to the use tax section. The bill sets several termination dates: it bars issuance of new exemption certificates on or after July 1, 2035, states the exemptions in section 1 expire January 1, 2036, and also contains expiration language saying section 1 and the new use tax section expire January 1, 2037. The extracted text contains inconsistencies and gaps: the administering “department” is not identified, the relationship between the two different expiration dates is unclear, the statutory definition of “manufacture” is referenced but not provided, the meaning of “construction has been commenced” is not defined, and the nature or examples of qualifying sustainability certifying organizations are not specified.

Qualifying manufacturing and certified "green" manufacturing projects would likely pay less up front to build, renovate, or equip facilities because they could avoid state sales and use taxes on construction materials, equipment, and installation labor—but only if they obtain an exemption certificate from a state department before purchases are made. Certificate holders must keep the certificate with sellers, cannot get refunds for purchases made before the certificate's effective date, face a two‑year expiration unless construction has started, and must file annual tax performance reports that for use‑tax claims list construction firms and employment levels; transfers of certificates need department approval under specified conditions. The biggest effects fall on manufacturing owners (lower construction costs but new reporting and timing rules), sellers and construction firms (must retain certificates and may not collect tax), and the unnamed state department (more administrative work and oversight, and potential revenue loss while exemptions are active). Important implementation details are missing or unclear here: the administering department is not identified, and the text shows conflicting expiration dates (January 1, 2036 versus January 1, 2037), so the exact period the exemptions apply and who exactly manages them is uncertain.