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The Washington Court of Appeals ruled that REC Solar Grade Silicon LLC is entitled to a use tax exemption for natural gas used in its manufacturing process, awarding the company a $1.64 million refund. The court clarified that the natural gas does not need to come into direct contact with the product to qualify for this exemption, which is intended to support the semiconductor industry. This decision aligns with the state legislature's goal to promote investment in Washington's semiconductor manufacturing sector.