§ 82.08.970. Exemptions -- Gases and chemicals used to manufacture semiconductor materials
(1) The tax levied by RCW 82.08.020 shall not apply to sales of gases and chemicals used by a manufacturer or processor for hire in the manufacturing of semiconductor materials. This exemption is limited to gases and chemicals used in the manufacturing process to grow the product, deposit or grow permanent or sacrificial layers on the product, to etch or remove material from the product, to anneal the product, to immerse the product, to clean the product, and other such uses whereby the gases and chemicals come into direct contact with the product during the manufacturing process, or uses of gases and chemicals to clean the chambers and other like equipment in which such processing takes place. For the purposes of this section, "semiconductor materials" has the same meaning as provided in RCW 82.04.240(2).
(2) A person taking the exemption under this section must report under RCW 82.32.535. No application is necessary for the tax exemption. The person is subject to all of the requirements of chapter 82.32 RCW.
(3) This section expires twelve years after *the effective date of this act.
[2003 c 149 § 7.]
Notes:
*Contingent effective date -- Findings -- Intent -- 2003 c 149: See notes following RCW 82.04.426.
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Last modified: April 7, 2009