2005 Washington Revised Code RCW 84.36.645: Semiconductor materials. (Contingent effective date; contingent expiration date.)
(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 tax exempt from taxation. "Semiconductor materials" has the same meaning as provided in RCW
82.04.240(2).
(2) A person seeking this exemption must make application to the county assessor, on forms prescribed by the department.
(3) A person receiving an exemption under this section must report in the manner prescribed in RCW
82.32.535.
(4) This section is effective for taxes levied for collection one year after *the effective date of this act and thereafter.
(5) This section expires December 31st of the year occurring twelve years after *the effective date of this act, for taxes levied for collection in the following year.
[2003 c 149 § 10.]
| *Contingent effective date -- Findings -- Intent -- 2003 c 149: See notes following RCW
82.04.426.
|
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