Exemptions — Gases and chemicals used in production of semiconductor materials. (Expires December 1, 2018.)
(1) The tax levied by RCW 82.08.020 does not apply to sales of gases and chemicals used by a manufacturer or processor for hire in the production of semiconductor materials. This exemption is limited to gases and chemicals used in the production process to grow the product, deposit or grow permanent or sacrificial layers on the product, to etch or remove material from the product, to anneal the product, to immerse the product, to clean the product, and other such uses whereby the gases and chemicals come into direct contact with the product during the production process, or uses of gases and chemicals to clean the chambers and other like equipment in which such processing takes place. For the purposes of this section, "semiconductor materials" has the meaning provided in RCW 82.04.2404 and 82.04.294(3).
(2)(a) Except as provided under (b) of this subsection (2), a person claiming the exemption under this section must file a complete annual survey with the department under RCW 82.32.585.
(b) A person claiming the exemption under this section and who is required to file a complete annual report with the department under RCW 82.32.534 as a result of claiming the tax preference provided by RCW 82.04.2404 is not also required to file a complete annual survey under RCW 82.32.585.
(3) No application is necessary for the tax exemption. The person is subject to all of the requirements of chapter 82.32 RCW.
(4) This section expires December 1, 2018.
[2014 c 97 § 405; 2010 c 114 § 124; 2009 c 469 § 502; 2006 c 84 § 3.]
| Application -- Finding -- Intent -- 2010 c 114: See notes following RCW 82.32.585.|
Effective date -- 2009 c 469: See note following RCW 82.08.962.
Effective date -- 2006 c 84 §§ 2-8: See note following RCW 82.04.2404.
Findings -- Intent -- 2006 c 84: See note following RCW 82.04.2404.