82.12.805 - Exemptions -- Personal property used at an aluminum smelter (as amended by 2010 c 114). - Washington Statutes

Exemptions — Personal property used at an aluminum smelter (as amended by 2010 c 114).

(1) A person who is subject to tax under RCW 82.12.020 for personal property used at an aluminum smelter, or for tangible personal property that will be incorporated as an ingredient or component of buildings or other structures at an aluminum smelter, or for labor and services rendered with respect to such buildings, structures, or personal property, is eligible for an exemption from the state share of the tax in the form of a credit, as provided in this section. The amount of the credit ((shall be)) equals ((to)) the state share of use tax computed to be due under RCW 82.12.020. The person ((shall)) must submit information, in a form and manner prescribed by the department, specifying the amount of qualifying purchases or acquisitions for which the exemption is claimed and the amount of exempted tax.

     (2) For the purposes of this section, "aluminum smelter" has the same meaning as provided in RCW 82.04.217.

     (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) Credits may not be claimed under this section for taxable events occurring on or after January 1, 2012.

[2010 c 114 § 128; 2009 c 535 § 620; 2006 c 182 § 4; 2004 c 24 § 11.]

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

RCW 82.12.805

Exemptions — Personal property used at an aluminum smelter (as amended by 2010 1st sp.s. c 2).

(1) A person who is subject to tax under RCW 82.12.020 for personal property used at an aluminum smelter, or for tangible personal property that will be incorporated as an ingredient or component of buildings or other structures at an aluminum smelter, or for labor and services rendered with respect to such buildings, structures, or personal property, is eligible for an exemption from the state share of the tax in the form of a credit, as provided in this section. The amount of the credit ((shall be)) is equal to the state share of use tax computed to be due under RCW 82.12.020. The person ((shall)) must submit information, in a form and manner prescribed by the department, specifying the amount of qualifying purchases or acquisitions for which the exemption is claimed and the amount of exempted tax.

     (2) For the purposes of this section, "aluminum smelter" has the same meaning as provided in RCW 82.04.217.

     (3) Credits may not be claimed under this section for taxable events occurring on or after January 1, ((2012)) 2017.

[2010 1st sp.s. c 2 § 4; 2009 c 535 § 620; 2006 c 182 § 4; 2004 c 24 § 11.]

Notes: Reviser's note: RCW 82.12.805 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 -- Construction -- 2009 c 535: See notes following RCW 82.04.192.

Intent -- Effective date -- 2004 c 24: See notes following RCW 82.04.2909.