82.04.2909 - Tax on aluminum smelters (as amended by 2010 c 114). - Washington Statutes

Tax on aluminum smelters (as amended by 2010 c 114). (Expires January 1, 2012.)

(1) Upon every person who is an aluminum smelter engaging within this state in the business of manufacturing aluminum; as to such persons the amount of tax with respect to such business ((shall)) is, in the case of manufacturers, ((be)) equal to the value of the product manufactured, or in the case of processors for hire, ((be)) equal to the gross income of the business, multiplied by the rate of .2904 percent.

     (2) Upon every person who is an aluminum smelter engaging within this state in the business of making sales at wholesale of aluminum manufactured by that person, as to such persons the amount of tax with respect to such business ((shall be)) is equal to the gross proceeds of sales of the aluminum multiplied by the rate of .2904 percent.

     (3) A person reporting under the tax rate provided in this section must file a complete annual report with the department under RCW 82.32.534.

     (4) This section expires January 1, 2012.

[2010 c 114 § 108; 2006 c 182 § 1; 2004 c 24 § 3.]

Notes: Application -- Finding -- Intent -- 2010 c 114: See notes following RCW 82.32.585.

RCW 82.04.2909

Tax on aluminum smelters (as amended by 2010 1st sp.s. c 2). (Expires January 1, 2017.)

(1) Upon every person who is an aluminum smelter engaging within this state in the business of manufacturing aluminum; as to such persons the amount of tax with respect to such business ((shall)) is, in the case of manufacturers, ((be)) equal to the value of the product manufactured, or in the case of processors for hire, ((be)) equal to the gross income of the business, multiplied by the rate of .2904 percent.

     (2) Upon every person who is an aluminum smelter engaging within this state in the business of making sales at wholesale of aluminum manufactured by that person, as to such persons the amount of tax with respect to such business ((shall be)) is equal to the gross proceeds of sales of the aluminum multiplied by the rate of .2904 percent.

     (3) This section expires January 1, ((2012)) 2017.

[2010 1st sp.s. c 2 § 1; 2006 c 182 § 1; 2004 c 24 § 3.]

Notes: Reviser's note: RCW 82.04.2909 was amended twice during the 2010 legislative session, each without reference to the other. For rule of construction concerning sections amended more than once during the same legislative session, see RCW 1.12.025.

Intent -- 2004 c 24: "The legislature recognizes that the loss of domestic manufacturing jobs has become a national concern. Washington state has lost one out of every six manufacturing jobs since July 2000. The aluminum industry has long been an important component of Washington state's manufacturing base, providing family-wage jobs often in rural communities where unemployment rates are very high. The aluminum industry is electricity intensive and was greatly affected by the dramatic increase in electricity prices which began in 2000 and which continues to affect the Washington economy. Before the energy crisis, aluminum smelters provided about 5,000 direct jobs. Today they provide fewer than 1,000 direct jobs. For every job lost in that industry, almost three additional jobs are estimated to be lost elsewhere in the state's economy. It is the legislature's intent to preserve and restore family-wage jobs by providing tax relief to the state's aluminum industry.

     The electric loads of aluminum smelters provide a unique benefit to the infrastructure of the electric power system. Under the transmission tariff of the Bonneville Power Administration, aluminum smelter loads, whether served with federal or nonfederal power, are subject to short-term interruptions that allow a higher import capability on the transmission interconnection between the northwest and California. These stability reserves allow more power to be imported in winter months, reducing the need for additional generation in the northwest, and would be used to prevent a widespread transmission collapse and blackout if there were a failure in the transmission interconnection between California and the northwest. It is the legislature's intent to retain these benefits for the people of the state." [2004 c 24 § 1.]

Effective date -- 2004 c 24: "This act takes effect July 1, 2004." [2004 c 24 § 15.]