Reduced B&O tax rate for manufacturers of semiconductor materials
Available to:
Manufacturing or processors for hire of semiconductor materials.
Qualifying activity:
Manufacturing or processing for hire semiconductor materials. “Semiconductor materials" means silicon crystals, silicon ingots, raw polished semiconductor wafers, and compound semiconductor wafers.
Reporting/documentation:
- No application
- Annual Tax Performance Report must be filed by May 31st of the following year.
- Electronic filing of all documents required
Expires December 1, 2028
For questions about the program, call 360-705-6705.