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

Employment Information

Use of Facility

11. Average number of Full Time Equivalents (FTEs) for

All businesses must maintain a qualified activity at the site of the

previous calendar year.

investment project for the year in which the investment project is

(1820 annualized hours worked = 1 FTE):

certified as operationally complete by Revenue, plus seven

additional years.

Entire business:

Yes

At this facility:

12. Estimated number of new FTEs as a

20. Do you plan to operate this

result of this project:

investment project in a qualified

manner for 8 years from the time

If your investment project is located in a qualifying county,

the project is certified as complete?

please skip question 13.

13. If your investment project is located in a community

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

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

how long does the lessee plan to

qualified employment position for each $750,000 of

operate this investment project

investment on which a deferral is approved. The persons

in a qualified manner?

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

department. Each qualified employment position must be

If the manufacturing or research and development activity is not

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

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

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

this investment will be immediately due. The department will

end of the second calendar year following the year in

assess interest at the rate provided for delinquent excise taxes,

which the project is certified as operationally complete,

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

you have not hired and retained for twelve calendar

months the required number of qualified employment

Audit Records Location

positions, all deferred taxes are immediately due.

Estimated number of qualified fulltime positions that will

If your application is approved, a deferral certificate will be

be filled by residents of the CEZ or the county that

issued using the estimates from your application. Upon

contains the CEZ:

completion of the project, an auditor will verify qualified

activities at this facility. They will also verify that the

Name of CEZ:

approved percentage of your structure and 100% of the

machinery and equipment are eligible for the deferral. The

auditor may adjust the allowable deferral based on the audit

Lessee/Lessor Information

findings and you will be billed for all non-qualifying

purchases.

Yes

To minimize inconvenience and the time it takes to complete an

14. Will the facility housing the operation

audit, please have the following records for the audit period

be leased by the applicant to a qualified

available for your meeting with the auditor:

lessee?

•

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

15. Name of the business or entity that is paying for the

construction of the building or improvements.

•

Supporting documentation for the construction,

such as construction contracts

16. Name of the business or entity that will be manufacturing

•

Original Sales and Use Tax Deferral Certificate

at this location:

Although most audits can be completed with the above

records, additional documents may be required during the

17. Department of Revenue Tax reporting Number of

audit.

business in question 15.

Yes

Print Name

18. Do the lessee and lessor have 100%

same ownership?

If “Yes”, please provide official documentation to

Title

Date

substantiate the relationship. (For example: Articles of

Incorporation.)

Applicant’s Signature

19. If the answer to question 18 is "No", complete a High

Unemployment Application for Sales and Use Tax

Deferral for Lessor and attach a copy of the lease

Questions: Call

(360) 570 3265 option 6

agreement reflecting the economic benefit of the deferred

Mail or Fax To:

Department of Revenue

tax is passed onto the lessee by any type of payment,

Special Programs Division

credit, or other financial arrangement between the lessor

PO Box 47477

and qualified lessee.

Olympia, WA 98504-7477

(The lessee that receives the economic benefit must agree in

FAX: (360) 586 2163

writing to complete the annual survey.)

REV 81 1027 (6/29/10)

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

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