Fruit And Vegetable/seafood/dairy/cold Storage Application For Sales And Use Tax Deferral For Lessor

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Fruit and Vegetable/Seafood/Dairy/Cold Storage
Application for Sales and Use Tax Deferral for Lessor
82.74 RCW
Reset This Form
General Instructions
Name, Address, and Telephone 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 taking possession of machinery and
equipment within Washington State. "Initiation of
Construction" is defined for purposes of this deferral program
as the date that a building permit is issued under the building
Telephone No.
code adopted under RCW 19.27.031.
Qualified Activities: Includes fresh fruit and vegetable
Name, Address, and Telephone Number of Contact
processing, dairy product manufacturing, seafood product
Person
manufacturing, and cold storage warehousing, or research and
development.
(All correspondence will be directed to this person)
Eligible Investment Projects: Investment in qualified
buildings or qualified machinery and equipment, including
labor and services rendered in the planning, installation, and
construction of the project. The lessor or owner of a qualified
building is not eligible for a deferral unless (a) the underlying
ownership of the buildings, machinery and equipment vests
Telephone No.
exclusively in the same person; or (b)(i) the lessor by written
contract agrees to pass the economic benefit of the deferral to
Department of Revenue Tax Reporting Number
the lessee in the form of reduced rent payments, and (ii) the
lessee that receives the benefit of the deferral agrees in writing
with the department to complete the annual tax incentive
survey. The economic benefit may be evidenced by any type
of payment, credit, or any other financial arrangement
between the lessor or owner and the lessee.
Qualified Building: Construction of new structures, and
expansion or renovation of existing structures for the purpose
of increasing floor space or production capacity used for fresh
fruit and vegetable processing, dairy product manufacturing,
Check One:
seafood product manufacturing, and cold storage
warehousing, or research and development activities
Lessee’s Business is New
including plant offices and warehouses or other facilities for
the storage of finished goods if such facilities are an essential
Lessee’s Business is Expanding
or and integral part of a factory, plant, or laboratory used for
fresh fruit and vegetable processing, dairy product
manufacturing, seafood product manufacturing, cold storage
Location of Investment Project
warehousing, or research and development.
Qualified Machinery and Equipment: All industrial and
County
research fixtures, equipment, and support facilities that are an
integral and necessary part of a fresh fruit and vegetable
Address
processing, dairy product manufacturing, seafood product
Street Address
manufacturing, cold storage warehouse, or research and
development operation.
City, State and Zip Code
Use/Survey Requirements: All businesses must maintain a
qualified manufacturing activity at the site of the investment
project and complete an annual tax incentive survey for the
year in which the investment project is certified operationally
complete plus seven additional years.
Mail or Fax To: Department of Revenue
Special Programs Division
Waiver of Taxes: If all program requirements have been met,
PO Box 47477
the deferred sales/use tax is waived by the Department of
Olympia, WA 98504-7477
Revenue.
FAX: (360) 586-2163
REV 81 1020e (8/18/11)

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