Washington Governor Christine Gregoire recently signed legislation which includes a number of tax provisions, including sales and use and business and occupation (B&O) taxes. Some of the areas impacted include extended warranties (become taxable July 1, 2005), self-service laundry facilities (all types exempt effective July 1, 2005), direct mail delivery (effective May 17, 2005, exempt), airline manufacturers (B&O credit additional requirements effective January 1, 2006), and high technology R&D spending (change to credit calculation methodology). (Engrossed Substitute H.B. 2314, various effective dates)