Silicon smelter use of natural or manufactured gas

From the 2024 DOR Tax Exemption Study

82.12.022(7) - Silicon smelter use of natural or manufactured gas Description Brokered natural gas use tax does not apply to using natural or manufactured gas by silicon smelters. This tax preference expires on July 1, 2027. If smelters do not meet the employment requirements, the tax preference will expire on January 1, 2024. Purpose To promote the manufacturing of silicon for use in the production of photovoltaic cells for solar energy systems. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenues. There are no silicon smelter exemption facilities in Washington, nor are there any permits for facility projects. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions No taxpayers currently use this exemption. We expect no usage during the forecasted period of this study. Data Sources Department of Revenue, Excise tax data Additional Additional Information Information Category: Business Year Enacted: 2017 P