2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-15066 Assessing clean rooms as personal property; definition


AZ Rev Stat § 42-15066 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-15066. Assessing clean rooms as personal property; definition

A. Clean rooms that are used for manufacturing, processing, fabrication or research and development of semiconductor products shall be valued and assessed as tangible personal property.

B. For purposes of this section, " clean room" means all property that comprises or creates an environment where humidity, temperature, particulate matter and contamination are precisely controlled within specified parameters, without regard to whether the property is actually contained within that environment or whether any of the property is affixed to or incorporated into real property. Clean room:

1. Includes the integrated systems, fixtures, piping, movable partitions, lighting and all property that is necessary or adapted to reduce contamination or to control airflow, temperature, humidity, chemical purity or other environmental conditions or manufacturing tolerances, as well as the production machinery and equipment operating in conjunction with the clean room environment.

2. Does not include the building or a permanent, nonremovable component of the building that houses the clean room environment.

Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.