Intel is costantly modernizing one of its fabs in PDX. From what I have heard from a neighbor working at it, Intel brings most new equipment here, uses it for a certain time, then packages it up and ships to Arizona, so they don't have to pay sales tax on it, since its now used...
Intel gets a sweet break on property taxes too, basically paying a flat fee per year. Otherwise, they could never afford the taxes on $20-40 billion of equipment in a single fab. The state makes up for it by taxing 20,000 well paid employees at a 10% income tax rate.
