The bill seeks to amend tax and revenue laws in Washington State, specifically targeting the solar silicon industry by extending preferential tax rates for manufacturers and wholesalers for an additional five years. This extension is designed to support job retention and growth within the sector. The bill also introduces various insertions and deletions to clarify tax collection responsibilities, such as relieving sellers from personal liability for tax amounts if they obtain a completed exemption certificate within 90 days, and updating the definition of "health insurance provider" to include a wider range of entities. Additionally, it modifies the conditions under which tax exemptions for computer data centers can be claimed, including specific employment and wage requirements.

Moreover, the bill outlines new definitions and requirements for family wage employment positions associated with eligible computer data centers, specifying wage thresholds and health insurance provisions. It mandates compliance with sustainable design standards and introduces penalties for non-compliance, while also establishing conditions for the transfer of exemption certificates. The bill further clarifies the refurbishment criteria for computer data centers and excludes personal computers from the definition of "server equipment." It also requires the Department of Revenue to report on tax exemptions every four years, enhancing transparency and supporting the modernization of computer data centers. Notably, it removes a previous exemption for the Department of Revenue from preparing a listing of tax exemptions that would not likely increase state revenue if repealed.

Statutes affected:
Original Bill: 36.21.015, 82.08.050, 82.32.020, 43.06.400
Substitute Bill: 82.08.050, 82.32.020, 43.06.400
Bill as Passed Legislature: 82.08.050, 82.32.020, 43.06.400
Session Law: 82.08.050, 82.32.020, 43.06.400