Washington § 82.12.965 Exemptions—Semiconductor materials manufacturing.(Contingent effective date; contingent expiration date.)

Washington Statutes

§ 82.12.965 — Exemptions—Semiconductor materials manufacturing.(Contingent effective date; contingent expiration date.)

Washington § 82.12.965

Title 82EXCISE TAXES

Ch. 82.12USE TAX

This text of Washington § 82.12.965 (Exemptions—Semiconductor materials manufacturing.(Contingent effective date; contingent expiration date.)) 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 § 82.12.965 (2026).

Text

(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 tax performance report with the department under RCW 82.32.534 .

(3)No exemption may be taken after the expiration date of this section, however all of the eligibility criteria and limitation

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(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 tax performance report with the department under RCW 82.32.534 .

(3) No exemption may be taken after the expiration date of this section, however all of the eligibility criteria and limitations are applicable to any exemptions claimed before that date.

(4) Pursuant to RCW 82.32.790 , this section is contingent on the siting and commercial operation of a significant semiconductor microchip fabrication facility in the state of Washington.

(5) This section expires January 1, 2034, unless the contingency in RCW 82.32.790 (2) occurs.

Tax preference performance statement exemption — Effective date — 2024 c 261 ss 2-9: See notes following RCW 82.04.241 .

Effective date — 2017 3rd sp.s. c 37 ss 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404 .

Expiration date — 2017 3rd sp.s. c 37 ss 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525: See note following RCW 82.04.2404 .

Contingent effective date — 2017 c 135; 2010 c 114: See RCW 82.32.790 .

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

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

Findings — Intent — 2003 c 149: See note following RCW 82.04.426 .

Legislative History

[2024 c 261 s 7. Prior:2017 3rd sp.s. c 37 s 512; (2017 3rd sp.s. c 37 s 511 expired January 1, 2018);2017 c 135 s 30;2010 c 114 s 129;2003 c 149 s 6.]