2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.965 Exemptions—Semiconductor materials manufacturing.
RCW 82.12.965 Exemptions—Semiconductor materials manufacturing. (Contingent effective date; contingent expiration date.)
(1) The provisions of this chapter do not apply with respect to the use of tangible personal property that will be incorporated as an ingredient or component of new buildings used for the manufacturing of semiconductor materials during the course of constructing such buildings or to labor and services rendered in respect to installing, during the course of constructing, building fixtures not otherwise eligible for the exemption under RCW 82.08.02565(2)(b).
(2) The eligibility requirements, conditions, and definitions in RCW 82.08.965 apply to this section, including the filing of a complete annual report with the department under RCW 82.32.534.
(3) No exemption may be taken twelve years after *the effective date of this act, however all of the eligibility criteria and limitations are applicable to any exemptions claimed before that date.
(4) This section expires twelve years after *the effective date of this act.
[2010 c 114 § 129; 2003 c 149 § 6.]
NOTES:
Finding—Intent—2010 c 114: See note following RCW 82.32.585.
*Contingent effective date—2010 c 114: See RCW 82.32.790.
Findings—Intent—2003 c 149: See note following RCW 82.04.426.
Disclaimer: These codes may not be the most recent version. Washington 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.
