High Unemployment County Application For Sales And Use Tax Deferral For Lessor 82.60 Rcw (Page 3 of 3) in pdf

Employment Information

Audit Records Location

17. Lessee’s average number of Full Time Equivalents (FTEs)

If your application is approved, a deferral certificate will be

for previous calendar year.

issued using the estimates from your application. Upon

(1820 annualized hours worked = 1 FTE):

completion of the project, an auditor will verify that you are

performing qualified activities at this facility. They will also

Lessee’s entire business:

verify that the approved percentage of your structure and

At this facility:

100% of the machinery and equipment are eligible for the

deferral. The auditor may adjust the allowable deferral

18. Estimated number of new FTEs as a

based on his or her findings and you will be billed for all

result of this project:

non-qualifying purchases.

If your investment project is located in a qualifying county,

To minimize inconvenience and the time it takes to complete an

please skip question 19.

audit, please have the following records for the audit period

19. If your investment project is located in a community

available for your meeting with the auditor:

empowerment zone (CEZ), you must hire at least one

•

Purchase invoices (i.e., accounts payable, receipts)

qualified employment position for each $750,000 of

•

investment on which a deferral is approved. The persons

Supporting documentation for the construction, such as

must be hired after the date the application is filed with the

construction contracts

department. Each qualified employment position must be

•

Original Sales and Use Tax Deferral Certificate

filled by persons who at the time of hire are residents of the

CEZ, or the county that contains the CEZ. If, by the end of

Although most audits can be completed with the above records,

the second calendar year following the year in which the

additional documents may be required during the audit.

project is certified as operationally complete, you have not

Please complete the following information about the contact

hired and retained for twelve calendar months the required

person and audit records location if this information is currently

number of qualified employment positions, all deferred

available:

taxes are immediately due.

22. Contact person:

Estimated number of qualified fulltime positions that will

be filled by residents of the CEZ, or the county that

contains the CEZ:

23. Phone number of contact person:

Name of CEZ:

24. Location of Audit records:

Use of Facility

All businesses must maintain a qualified activity at the site of

the investment project for the year in which the investment

project is certified as operationally complete by Revenue, plus

seven additional years.

Print Name

Yes

20. Does the lessee plan to operate this

Title

Date

investment project in a qualified

manner for 8 years from the time

Applicant’s Signature

the project is complete?

21. If the answer to question 20 is “No”,

Questions: Call

(360) 570 3265 option 6

how long does the lessee plan to

Mail or Fax To:

Department of Revenue

operate this investment project

Special Programs Division

in a qualified manner?

______________

PO Box 47477

Olympia, WA 98504-7477

FAX: (360) 586 2163

If the manufacturing or research and development activity is not

maintained, all or a portion of the deferred taxes outstanding for

this investment will be immediately due. The department will

assess interest at the rate provided for delinquent excise taxes,

but not penalties, retroactively to the date of the deferral.

For tax assistance, visit dor.wa.gov or call 1-800-647-7706. To inquire about the availability of this document in an alternate format for the

visually impaired, please call (360) 705-6717. Teletype (TTY) users please call 1-800-451-7985.

REV 81 1026 (6/29/10)

High Unemployment County Application For Sales And Use Tax Deferral For Lessor 82.60 Rcw Page 3

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