82.12.965  <<  82.12.9651 >>   82.12.970

RCW 82.12.9651

Exemptions—Gases and chemicals used in production of semiconductor materials. (Effective until January 1, 2018.)

(1) The provisions of this chapter do not apply with respect to the use 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 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) Any person who has claimed the preferential tax rate under this section must reimburse the department for fifty percent of the amount of the tax preference under this section, if:
(a) The number of persons employed by the person claiming the tax preference is less than ninety percent of the person's three-year employment average for the three years immediately preceding the year in which the preferential tax rate is claimed; or
(b) The person is subject to a review under section 501(4)(a), chapter 37, Laws of 2017 3rd sp. sess. and such person does not meet performance criteria in section 501(4)(a), chapter 37, Laws of 2017 3rd sp. sess.
(5) This section expires December 1, 2028.
NOTES:
Tax preference performance statement2017 3rd sp.s. c 37 §§ 505-508: See note following RCW 82.08.9651.
Expiration date2017 3rd sp.s. c 37 §§ 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525: See note following RCW 82.04.2404.
ApplicationFindingIntent2010 c 114: See notes following RCW 82.32.585.
Effective date2009 c 469: See note following RCW 82.08.962.
Effective date2006 c 84 §§ 2-8: See note following RCW 82.04.2404.
FindingsIntent2006 c 84: See note following RCW 82.04.2404.

RCW 82.12.9651

Exemptions—Gases and chemicals used in production of semiconductor materials. (Effective January 1, 2018, until December 1, 2028.)

(1) The provisions of this chapter do not apply with respect to the use 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 purposes of this section, "semiconductor materials" has the meaning provided in RCW 82.04.2404 and 82.04.294(3).
(2) A person claiming the exemption under this section must file a complete annual tax performance report with the department under RCW 82.32.534.
(3) No application is necessary for the tax exemption. The person is subject to all of the requirements of chapter 82.32 RCW.
(4) Any person who has claimed the preferential tax rate under this section must reimburse the department for fifty percent of the amount of the tax preference under this section, if:
(a) The number of persons employed by the person claiming the tax preference is less than ninety percent of the person's three-year employment average for the three years immediately preceding the year in which the preferential tax rate is claimed; or
(b) The person is subject to a review under section 501(4)(a), chapter 37, Laws of 2017 3rd sp. sess. and such person does not meet performance criteria in section 501(4)(a), chapter 37, Laws of 2017 3rd sp. sess.
(5) This section expires December 1, 2028.
NOTES:
Tax preference performance statement2017 3rd sp.s. c 37 §§ 505-508: See note following RCW 82.08.9651.
Effective date2017 3rd sp.s. c 37 §§ 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.
Effective date2017 c 135: See note following RCW 82.32.534.
ApplicationFindingIntent2010 c 114: See notes following RCW 82.32.585.
Effective date2009 c 469: See note following RCW 82.08.962.
Effective date2006 c 84 §§ 2-8: See note following RCW 82.04.2404.
FindingsIntent2006 c 84: See note following RCW 82.04.2404.
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