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

RCW 82.12.965
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
(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. (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.
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=82.12&full=trueFetched: 6/29/2026

Starting a business in Washington? Washington LLC guide: costs and requirements

RCW 82.12.965 — Exemptions — Semiconductor materials manufacturing. (Contingent effective date; contingent expiration date.) | Revised Code of Washington | Corpus