Washington Code 84.36.645 – Semiconductor materials
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(1) Machinery and equipment exempt under RCW 82.08.02565 or 82.12.02565 used in manufacturing semiconductor materials at a building exempt from sales and use tax and in compliance with the employment requirement under RCW 82.08.965 and 82.12.965 are exempt from property taxation. “Semiconductor materials” has the same meaning as provided in RCW 82.04.240(2).
Terms Used In Washington Code 84.36.645
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
(2) A person seeking this exemption must make application to the county assessor, on forms prescribed by the department.
(3) A person claiming an exemption under this section must file a complete annual tax performance report with the department under RCW 82.32.534.
(4) This section is effective for taxes levied for collection one year after *the effective date of section 150, chapter 114, Laws of 2010 and thereafter.
(5) This section expires January 1, 2024, unless the contingency in RCW 82.32.790(2) occurs.
[ 2017 3rd sp.s. c 37 § 514; (2017 3rd sp.s. c 37 § 513 expired January 1, 2018); 2017 c 135 § 45; 2010 c 114 § 150; 2003 c 149 § 10.]
NOTES:
Effective date—2017 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.
Expiration date—2017 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.
*Contingent effective date—2017 c 135; 2010 c 114: See RCW 82.32.790.
Effective date—2017 c 135: See note following RCW 82.32.534.
Finding—Intent—2010 c 114: See note following RCW 82.32.534.
Findings—Intent—2003 c 149: See note following RCW 82.04.426.