Form Rev 81 1002-1 - Rural County Application For Sales And Use Tax Deferral 82.60 Rcw

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Rural County Application
for Sales and Use Tax Deferral
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
similar work is started.
Telephone No. (
)
Eligible Areas: Eligible areas include: (1) rural counties with fewer
than one hundred persons per square mile, (2) counties smaller than 225
square miles and (3) designated community empowerment-zones or
Name, Address, and Phone Number of Contact Person
counties containing a community empowerment zone. Note: The list
(All correspondence will be directed to this person)
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 Department of Revenue.
Eligible Investment Projects: Manufacturing or research 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
Telephone No. (
)
performing manufacturing or research and development at the site for
Email Address:
which the deferral is requested. “Eligible investment projects” does not
include investment projects which have already received deferrals under
Department of Revenue Tax Reporting Number
this chapter.
Qualified Activity includes manufacturing and research and
development. Manufacturing includes computer programming, and
other computer-related services, and activities performed by R&D and
commercial testing laboratories.
Qualified Building includes structures and expansion and renovation
of existing structures. This includes materials and labor and services
(including labor and services rendered in the planning and installation).
Check One:
Qualified Machinery and Equipment includes machinery and
equipment that are an integral and necessary part of the manufacturing
Business is New
or research and development operations.
Employment Requirements: Businesses that locate in a designated
Business is Expanding
community empowerment zone or a county containing such a
community empowerment zone must meet additional employment
requirements in order to qualify for the deferral.
Location of Investment Project
Use Requirements: All businesses must maintain a qualified activity
Check One:
at the site of the investment project for the year in which the investment
project is certified operationally complete plus seven additional years.
Rural County
An annual employee survey due March 31 is also required for every
year during the eight-year period.
Community Empowerment Zone
Waiver of Taxes: If all program requirements have been met, the
deferred sales/use tax is waived by the Department of Revenue.
Mail or Fax To: Department of Revenue
County
Special Programs Division
PO Box 47477
Address
Olympia WA 98504-7477
Street Address
FAX: (360) 586-2163
City, State and Zip Code
REV 81 1002-1 (07/08/09)

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