In response to questions concerning items eligible for the machinery and equipment exemption, the Washington Department of Revenue has issued an excise tax advisory answering these common inquiries. In the language of the machinery and equipment exemption, machinery and equipment is defined as “industrial fixtures, devices and support facilities.” Since the statute doesn’t provide a definition of devices it is often questioned as to what qualifies as a device. The advisory specifically described the taxability of books and software. The Department of Revenue ruled that books do not do work or perform a task and therefore do not qualify for the exemption. If software performs a task that is used directly in the manufacturing operation, it is exempt from tax. (Washington Department of Revenue Excise Tax Advisory No. 2012-4S.08.12.13601)