RCW 82.94.030
Tax deferral certificates. (Expires July 1, 2032.)
(1) 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 investment project.
(2) The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium. The amount of state and local sales and use taxes eligible for deferral under this chapter is limited to $400,000 per person.
(3) This section expires July 1, 2032.
[ 2022 c 257 § 104.]
Structure Revised Code of Washington
Chapter 82.94 - Tax Deferrals for Manufacturing and Research and Development.
82.94.030 - Tax deferral certificates.
82.94.040 - Requirements for recipients—Meaningful construction.
82.94.050 - Annual tax preference performance report—Repayment of deferred taxes.
82.94.060 - List of qualifying counties.
82.94.070 - Conditions for lessors.
82.94.080 - Applicability of general administrative provisions.
82.94.090 - Applications, reports, and information subject to disclosure.