Form 81 1008 - Distressed Area Application Form For Lessor For Sales And Use Tax Deferral

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D
A
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F
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ISTRESSED
REA
PPLICATION
OR
ESSOR
F
S
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T
D
OR
ALES AND
SE
AX
EFERRAL
82.60 RCW
General Instructions
Name, Address, and Phone Number of Business
Filing: This application must be mailed or faxed to the
Washington State Department of Revenue prior to initiation
of construction and/or possession of machinery and
equipment within Washington State. "Initiation of
Construction" is defined for purposes of this deferral program
as the date on which excavation of the footprint or other
Telephone No. (
)
similar work is started.
Name, Address, and Phone Number of Contact Person
Eligible Areas: Eligible areas include (1) rural counties with
fewer than one hundred persons per square mile and (2)
(All correspondence will be directed to this person)
designated community empowerment-zones or counties
containing such a community empowerment zone. Note:
The list of eligible areas is revised annually effective July 1
through June 30. Businesses making investment decisions
should be aware that a specific area may not be on the list
every year. For a current county listing please contact the
Telephone No. (
)
Department of Revenue.
Eligible Investment Projects: Manufacturing or research
Department of Revenue Tax Reporting Number
and development businesses may apply for the deferral if: (1)
they are locating in one of the eligible counties or areas, and
(2) they will be performing manufacturing or research and
development at the site for which the deferral is requested.
Qualified Buildings includes structures and materials, and
labor and services, utilized in the course of construction of the
eligible investment project (including labor and services
rendered in the planning, installation, and construction of the
project).
Check One:
Qualified Machinery and Equipment includes machinery
Business is New
and equipment to be used as an integral and necessary part of
the manufacturing or research and development operations.
Business is Expanding
Employment Requirements: Businesses that locate in a
designated community empowerment zone or a county
Location of Investment Project
containing such a community empowerment zone must meet
additional employment requirements in order to qualify for
Check One:
the deferral.
Rural County
Use Requirements: All businesses must maintain a qualified
manufacturing activity at the site of the investment project for
the year in which the investment project is certified
Community Empowerment Zone
operationally complete plus seven additional years.
Waiver of Taxes: If all program requirements have been
County
met, the deferred sales/use tax is waived by the Department of
Revenue.
Address
Mail or Fax To:
Street Address
Department of Revenue
Special Programs Division
City, State and Zip Code
PO Box 448
Olympia, WA 98507-0448
FAX: (360) 586-2163
REV 81 1008 (7-19-99)
To inquire about the availability of this form in an alternate format for the visually impaired or in a language other than
English, please call (360) 753-3217. Teletype (TTY) users may call (800) 451-7985. You may also access information
on our Internet home page at

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