RCW 82.82.010 Definitions. The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) “Applicant” means a person applying for a tax deferral under this chapter. (2) “Corporate headquarters” means a facility or facilities where corporate staff employees are physically employed, and where the majority of the company’s management services […]
RCW 82.82.020 Application for deferral—Annual tax performance report. (1) Application for deferral of taxes under this chapter can be made at any time prior to completion of construction of a qualified building or buildings, but tax liability incurred prior to the department’s receipt of an application may not be deferred. The application must be made […]
RCW 82.82.030 Deferral certificate. (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 meeting the requirements of this chapter. (2) No certificate may be issued for an investment project that has […]
RCW 82.82.040 Repayment of deferred taxes. (1) Except as provided in subsection (2) of this section and RCW 82.32.534, taxes deferred under this chapter need not be repaid. (2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is no longer an […]
RCW 82.82.050 Qualified employment positions—Requirements. The qualified employment positions must be filled by the end of the calendar year following the year in which the project is certified as operationally complete. If a recipient does not meet the requirements for qualified employment positions by the end of the second calendar year following the year in […]
