Manufacturers or processors for hire of semiconductor materials.
Manufacturing or processing for hire of semiconductor materials. For purposes of the reduced B&O tax rate “Semiconductor materials" means silicon crystals, silicon ingots, raw polished semiconductor wafers, and compound semiconductor wafers.
- No application.
- Annual Tax Performance Report filed by May 31 of the following year.
- Electronic filing of all documents required.
Employment requirement (effective Oct. 19, 2017)
You must maintain at least 90% of your employment average for the previous three years in the year you claim the tax preference, or you must repay 50% of the preference claimed.
Expires December 1, 2028.
For questions about the program, call 360-705-6705.