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

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High Unemployment County
Application for Sales and Use Tax Deferral
82.60 RCW
Use this application if:
• You are the business that is paying for the investment project, or
• there is a lessor and lessee with 100% same ownership and the lessor is paying for the investment project, or
• you are the lessee and will be paying for the building improvements and/or machinery and equipment.
General Instructions
Business Name, Address, and Phone Number
Filing: This application must be mailed or faxed to the
Washington State Department of Revenue prior to the date the
building permit is issued and/or prior to the acquisition of
machinery and equipment within Washington State.
Eligible Investment Project means an investment in qualified
Phone
(
)
buildings or qualified machinery and equipment, including
labor and services rendered in the planning, installation, and
construction of the project. The investment project must be
Contact Person (All correspondence will be directed to
located in an Eligible Area.
this person)
Eligible Area means a qualifying county or a community
Name
empowerment zone. A qualifying county means a county that
has an unemployment rate which is at least 20 percent above
Address
the state average for three calendar years immediately
proceeding the year in which the list of qualifying counties is
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updated. This list is updated every two years.
Fax
Qualified Buildings means the construction of new buildings,
and expansion or renovation of existing buildings for the
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purpose of increasing floor space or production capacity used
for manufacturing or research and development.
Department of Revenue Tax Reporting Number
Qualified Machinery and Equipment means all new
industrial and research fixtures, equipment, and support
facilities that are an integral and necessary part of a
manufacturing or research and development operation.
Qualified Activities includes manufacturing, the conditioning
of vegetable seeds, and activities performed by research and
development and commercial testing laboratories.
The business is: (check one)
Use/Survey Requirements: All businesses must maintain
New to Washington State
qualified activity at the site of the investment project for the
year in which the investment project is certified operationally
Expanding
complete by the Department of Revenue, plus seven additional
th
years. An annual incentive survey due April 30
is also
required every year during this eight-year period.
Location of Investment Project
Employment Requirements: For investment projects located
in community empowerment zones, there are additional hiring
requirements. See RCW 82.60.049 for the specific
County
requirements.
Address
Waiver of Taxes: If all program requirements have been met,
Street Address
the deferred sales/use tax is waived by the Department of
Revenue after the eighth year.
City, State and Zip Code
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 1027 (6/29/10)

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