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House approves clarification to semiconductor R&D tax exemption after debate over oversight
Summary
The Utah House passed Senate Bill 30 to clarify that consumable research-and-development materials used in semiconductor fabrication are exempt from sales and use tax. Supporters said the change restores legislative intent and aids job growth; opponents warned removing sunset and reporting requirements reduces oversight.
The Utah House on Feb. 1 approved Senate Bill 30, a measure clarifying that certain research-and-development materials used in semiconductor fabrication are exempt from sales and use tax. Representative Greg Harper, presenting the bill, said the change is intended to make the tax commission’s administration consistent with the legislature’s original 2001 intent and to help attract and retain semiconductor jobs.
"We're clarifying that research and development,…
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