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