RCW 82.32.580
Sales and use tax deferral—Historic automobile museum.
(1) The governing board of a nonprofit organization, corporation, or association may apply for deferral of taxes on an eligible project. Application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the location of the project, estimated or actual costs of the project, time schedules for completion and operation of the project, and other information required by the department. The department must rule on the application within sixty days. All applications for the tax deferral under this section must be received no later than December 31, 2008.
(2) The department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08, 82.12, and 82.14 RCW on each eligible project.
(3) The nonprofit organization, corporation, or association must begin paying the deferred taxes in the tenth year after the date certified by the department as the date on which the eligible project is operationally complete. The first payment is due on December 31st of the tenth calendar year after such certified date, with subsequent annual payments due on December 31st of the following nine years. Each payment must equal ten percent of the deferred tax.
(4) The department may authorize an accelerated repayment schedule upon request of the nonprofit organization, corporation, or association.
(5) Except as provided in subsection (6) of this section, interest may not be charged on any taxes deferred under this section for the period of deferral. The debt for deferred taxes is not extinguished by insolvency or other failure of the nonprofit organization, corporation, or association.
(6) If the project is not operationally complete within five calendar years from issuance of the tax deferral or if at any time the department finds that the project is not eligible for tax deferral under this section, the amount of deferred taxes outstanding for the project is immediately due and payable. If deferred taxes must be repaid under this subsection, the department must assess interest, but not penalties, on amounts due under this subsection. Interest must be assessed at the rate provided for delinquent taxes under this chapter, retroactively to the date of deferral, and accrues until the deferred taxes due are repaid.
(7) Applications and any other information received by the department of revenue under this section are not confidential under RCW 82.32.330. This chapter applies to the administration of this section.
(8) This section applies to taxable eligible project activity that occurs on or after July 1, 2007.
(9) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Eligible project" means a project that is used primarily for a historic automobile museum.
(b) "Historic automobile museum" means a facility owned and operated by a nonprofit organization, corporation, or association that is used to maintain and exhibit to the public a collection of at least five hundred motor vehicles.
(c) "Nonprofit organization, corporation, or association" means an organization, corporation, or association exempt from tax under section 501(c) (3), (4), or (10) of the federal internal revenue code (26 U.S.C. Sec. 501(c) (3), (4), or (10)).
(d) "Project" means the construction of new structures, the acquisition and installation of fixtures that are permanently affixed to and become a physical part of those structures, and site preparation. For purposes of this subsection, structures do not include parking facilities used for motor vehicles that are not on display or part of the museum collection.
(e) "Site preparation" includes soil testing, site clearing and grading, demolition, or any other related activities that are initiated before construction. Site preparation does not include landscaping services or landscaping materials.
[ 2017 3rd sp.s. c 37 § 902; 2005 c 514 § 701.]
NOTES:
Tax preference performance statement—2017 3rd sp.s. c 37 § 902: "(1) This section is the tax preference performance statement for the tax preference contained in section 902, chapter 37, Laws of 2017 3rd sp. sess. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals and to accomplish a general purpose as indicated in RCW 82.32.808(2) (e) and (f).
(3) It is the legislature's specific public policy objective to increase the fiscal stability of historic automobile museums in Washington state and thereby strengthen the economic vitality of the communities in which the museums are located.
(4) To measure the effectiveness of the tax preference in section 902, chapter 37, Laws of 2017 3rd sp. sess. in achieving the specific public policy objective described in subsection (3) of this section, the joint legislative audit and review committee must evaluate this tax preference. In evaluating the tax preference, the joint legislative audit and review committee may refer to data provided to the department of revenue." [ 2017 3rd sp.s. c 37 § 901.]
Effective date—2005 c 514 § 701: "Section 701 of this act takes effect July 1, 2007." [ 2005 c 514 § 1306.]
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
Structure Revised Code of Washington
Chapter 82.32 - General Administrative Provisions.
82.32.010 - Application of chapter stated.
82.32.023 - Definition of product for agreement purposes.
82.32.026 - Registration—Seller's agent—Streamlined sales and use tax agreement.
82.32.030 - Registration certificates—Threshold levels—Central registration system.
82.32.033 - Registration certificates—Special events—Promoter's duties—Penalties—Definitions.
82.32.052 - Interest and penalties—Waiver for amounts unpaid as of February 1, 2011.
82.32.055 - Interest and penalties—Waiver for military personnel.
82.32.057 - Application of interest to delinquent taxes—Extensions.
82.32.062 - Additional offset for excess payment of sales tax.
82.32.085 - Electronic funds transfer—Generally.
82.32.087 - Direct pay permits.
82.32.090 - Late payment—Disregard of written instructions—Evasion—Penalties.
82.32.105 - Waiver or cancellation of penalties or interest—Rules.
82.32.110 - Examination of books or records—Subpoenas—Contempt of court.
82.32.117 - Application for court approval of subpoena prior to issuance—No notice required.
82.32.120 - Oaths and acknowledgments.
82.32.130 - Notice and orders—Service.
82.32.135 - Notice, assessment, other information—Electronic delivery.
82.32.140 - Taxpayer quitting business—Liability of successor.
82.32.150 - Contest of tax—Prepayment required—Restraining orders and injunctions barred.
82.32.160 - Correction of tax—Administrative procedure—Conference—Determination by department.
82.32.170 - Reduction of tax after payment—Petition—Conference—Determination by department.
82.32.180 - Court appeal—Procedure.
82.32.190 - Stay of collection pending suit—Interest.
82.32.200 - Stay of collection—Bond—Interest.
82.32.210 - Tax warrant—Filing—Lien—Effect.
82.32.212 - Tax warrant—Notice of lien.
82.32.215 - Revocation of certificate of registration.
82.32.220 - Execution of warrant—Levy upon property—Satisfaction.
82.32.230 - Agent of the department of revenue may execute.
82.32.237 - Notice and order to withhold and deliver—Continuing lien—Effective date.
82.32.240 - Tax constitutes debt to the state—Priority of lien.
82.32.245 - Search for and seizure of property—Warrant—Procedure.
82.32.260 - Payment condition to dissolution or withdrawal of corporation.
82.32.265 - Use of collection agencies to collect taxes outside the state.
82.32.270 - Accounting period prescribed.
82.32.280 - Tax declared additional.
82.32.290 - Unlawful acts—Penalties.
82.32.291 - Reseller permit—Unlawful use—Penalty—Rules.
82.32.300 - Department of revenue to administer—Chapters enforced by liquor and cannabis board.
82.32.310 - Immunity of officers, agents, etc., of the department of revenue acting in good faith.
82.32.330 - Disclosure of return or tax information.
82.32.340 - Chargeoff of uncollectible taxes—Destruction of files and records.
82.32.350 - Closing agreements authorized.
82.32.360 - Conclusive effect of agreements.
82.32.380 - Revenues to be deposited in general fund.
82.32.410 - Written determinations as precedents.
82.32.430 - Liability for tax rate calculation errors—Geographic information system.
82.32.440 - Project on sales and use tax exemption requirements.
82.32.470 - Transfer of sales and use tax on toll projects.
82.32.480 - Washington forest products commission—Disclosure of taxpayer information.
82.32.490 - Electronic database for use by mobile telecommunications service provider.
82.32.495 - Liability of mobile telecommunications service provider if no database provided.
82.32.500 - Determination of taxing jurisdiction for telecommunications services.
82.32.505 - Telecommunications services—Place of primary use.
82.32.510 - Scope of mobile telecommunications act—Identification of taxable and nontaxable charges.
82.32.515 - Applicability of telephone and telecommunications definitions.
82.32.520 - Sourcing of calls.
82.32.525 - Purchaser's cause of action for over-collected sales or use tax.
82.32.531 - Nexus—Trade convention attendance or participation.
82.32.532 - Digital products—Nexus.
82.32.533 - Digital products—Amnesty.
82.32.534 - Annual report requirement for tax preferences.
82.32.537 - Silicon smelters—Annual survey or report.
82.32.550 - "Commercial airplane," "component," and "superefficient airplane"—Definitions.
82.32.558 - Tax deferral—Eligible projects—Application.
82.32.559 - Tax deferral—Eligible projects—Deposit of funds.
82.32.580 - Sales and use tax deferral—Historic automobile museum.
82.32.590 - Annual tax performance reports—Failure to file.
82.32.600 - Annual tax performance reports—Electronic filing.
82.32.605 - Annual tax performance report—Hog fuel.
82.32.660 - Tax avoidance—Statutory application.
82.32.670 - Tax evasion by electronic means—Seizure and forfeiture.
82.32.680 - Tax evasion by electronic means—Search and seizure.
82.32.700 - Administration of the sales and use tax for hospital benefit zones.
82.32.715 - Monetary allowances—Streamlined sales and use tax agreement.
82.32.720 - Vendor compensation—Streamlined sales and use tax agreement.
82.32.725 - Amnesty—Streamlined sales and use tax agreement.
82.32.730 - Sourcing—Streamlined sales and use tax agreement.
82.32.740 - Taxability matrix—Liability—Streamlined sales and use tax agreement.
82.32.750 - Purchaser liability—Penalty—Streamlined sales and use tax agreement.
82.32.765 - Local revitalization financing—Reporting requirements.
82.32.770 - Sourcing compliance—Taxpayer relief—Collection and remittance errors.
82.32.780 - Reseller's permit—Taxpayer application.
82.32.783 - Reseller's permit—Contractor application.
82.32.784 - Reseller's permit—Information required.
82.32.785 - Reseller's permit—Voluntary electronic verification.
82.32.787 - Reseller's permit—Request for copies.
82.32.805 - Tax preferences—Expiration dates.
82.32.808 - Tax preferences—Performance statement requirement.
82.32.850 - Significant commercial airplane manufacturing—Tax preference—Contingent effective date.
82.32.860 - Liquefied natural gas—Estimated sales tax revenue.
82.32.865 - Nonresident vessel permit.