2005 Idaho Code - 63-3622NN — CLEAN ROOMS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622NN.  CLEAN ROOMS. (1) There is exempted from the taxes imposed by
this chapter the sale at retail, storage, use or other consumption in this
state of tangible personal property which is exclusively used in or to
maintain the environment of, or is or becomes a component part of, a clean
room, without regard to whether the property is actually contained within the
clean room or whether such tangible personal property ultimately becomes
affixed to or incorporated into real property.
    (2)  The following definitions apply to this section:
    (a)  "Clean room" means an environment in a defined space, within a larger
    building, where humidity, temperature, particulate matter and
    contamination are precisely and regularly controlled; and
         (i)   Which is a "Class 10,000" clean room or better, and
         (ii)  In which the primary activities are:
              1.  Activities which qualify for the production exemption in
              section 63-3622D, Idaho Code, resulting in the manufacture of
              products which are either semiconductors, products manufactured
              using semiconductor manufacturing processes, or equipment used
              to manufacture semiconductors;
              2.  Activities which qualify for the research and development
              exemption in section 63-3622RR, Idaho Code; or
              3.  A combination of the activities described in subparagraphs
              1. and 2. above.
    (b)  "Class 10,000 clean room" means a specified area in which the
    concentration of airborne particulates of five-tenths (0.5) micrometers or
    larger is regularly maintained at a level of cleanliness no greater than
    ten thousand (10,000) particles per cubic foot of air.
    (c)  "Semiconductor" means a small piece of semiconductor material
    including silicon:
         (i)   On which an integrated circuit is embedded, or
         (ii)  Which is altered in the manufacturing process by primarily
         using semiconductor processes.
    (d)  "Integrated circuit" means a complex of multiple active electronic
    components and their interconnections built upon a semiconductor
    substrate.
    (e)  "Semiconductor manufacturing processes" means chemical vapor
    deposition, plasma vapor deposition, wet and dry etch, chemical mechanical
    planarization or polishing and such other manufacturing processes
    generally recognized by the semiconductor industry as being standard
    processes in the industry.
    (f)  Property is "exclusively used" for a purpose when its use for any
    other purpose is insignificant or inconsequential.