Sales/Use tax exemption for purchases of semiconductor gases & chemicals

Available to:

Manufacturing or processors for hire of semiconductor materials.

Qualifying activity:

Sales of gases and chemicals used by manufacturer or processor for hire in the production of semiconductor materials. “Semiconductor materials" means silicon crystals, silicon ingots, raw polished semiconductor wafers, compound semiconductor wafers, silicon solar wafers, silicon solar cells, thin film solar devices, or compound semiconductor solar wafers.

Effective October 1, 2013, solar grade silicon is added to the term "semiconductor materials" for the sales/use tax exemption. (See RCW 82.04.294)

Reporting/documentation:

• Completion of Buyers’ Retail Sales Tax Exemption Certificate for vendor
• No application
• Buyer completes in My DOR Buyers Sales and Use Tax Preference Addendum when filing their tax return beginning August 1, 2013.
• Annual Tax Performance Report filed by May 31 of the following year. (Unless you file an Annual Tax Incentive Report to claim the B&O tax preference under RCW 82.04.2404.)
• Electronic filing of all documents required

Expires December 1, 2028

For questions about the exemption, call (800) 647-7706.