Washington § 82.12.805 Exemptions—Personal property used at an aluminum smelter.

Washington Statutes

§ 82.12.805 — Exemptions—Personal property used at an aluminum smelter.

Washington § 82.12.805

Title 82EXCISE TAXES

Ch. 82.12USE TAX

This text of Washington § 82.12.805 (Exemptions—Personal property used at an aluminum smelter.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 82.12.805 (2026).

Text

(1)A person who is subject to tax under RCW 82.12.020 for personal property used at an aluminum smelter, or for tangible personal property that will be incorporated as an ingredient or component of buildings or other structures at an aluminum smelter, or for labor and services rendered with respect to such buildings, structures, or personal property, is eligible for an exemption from the state share of the tax in the form of a credit, as provided in this section. The amount of the credit equals the state share of use tax computed to be due under RCW 82.12.020 . The person must submit information, in a form and manner prescribed by the department, specifying the amount of qualifying purchases or acquisitions for which the exemption is claimed and the amount of exempted tax.

(2)For the pu

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(1) A person who is subject to tax under RCW 82.12.020 for personal property used at an aluminum smelter, or for tangible personal property that will be incorporated as an ingredient or component of buildings or other structures at an aluminum smelter, or for labor and services rendered with respect to such buildings, structures, or personal property, is eligible for an exemption from the state share of the tax in the form of a credit, as provided in this section. The amount of the credit equals the state share of use tax computed to be due under RCW 82.12.020 . The person must submit information, in a form and manner prescribed by the department, specifying the amount of qualifying purchases or acquisitions for which the exemption is claimed and the amount of exempted tax.

(2) For the purposes of this section, "aluminum smelter" has the same meaning as provided in RCW 82.04.217 .

(3) A person reporting under the tax rate provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534 .

(4) Credits may not be claimed under this section for taxable events occurring on or after January 1, 2027.

Effective date — 2017 c 135: See note following RCW 82.32.534 .

Effective dates — 2015 3rd sp.s. c 6: See note following RCW 82.04.4266 .

Findings — Tax preference performance statement — 2015 3rd sp.s. c 6 ss 502-506: See note following RCW 82.04.2909 .

Application — Finding — Intent — 2010 c 114: See notes following RCW 82.32.534 .

Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 .

Intent — Effective date — 2004 c 24: See notes following RCW 82.04.2909 .

Legislative History

[2017 c 135 s 29;2015 3rd sp.s. c 6 s 505;2011 c 174 s 305. Prior:2010 1st sp.s. c 2 s 4;2010 c 114 s 128;2009 c 535 s 620;2006 c 182 s 4;2004 c 24 s 11.]