Defines "fixture" and "affixed" for excise tax purposes in Washington state.

This bill amends the definitions of "fixture" and "affixed" for excise tax purposes in Washington state. A "fixture" is defined as an item of property affixed to real property that meets certain conditions, such as being necessary or integral to the function of the real property. "Affixed" means installed on, attached to, or embedded in the real property. The bill also clarifies that the determination of whether property is a fixture must be made without regard to the intent of the person affixing or using the property.

Defines "fixture" and "affixed" for excise tax purposes in Washington state.

This bill amends the definitions of "fixture" and "affixed" for excise tax purposes in Washington state. A "fixture" is defined as an item of property affixed to real property that meets certain conditions, such as being necessary or integral to the function of the real property. "Affixed" means installed on, attached to, or embedded in the real property. The bill also clarifies that the determination of whether property is a fixture must be made without regard to the intent of the person affixing or using the property.