High Technology Application For Sales And Use Tax Deferral For Lessor

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High Technology Application
for Sales and Use Tax Deferral for Lessor
82.63 RCW
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 the date a building
permit is issued and/or prior to taking possession of
machinery and equipment within Washington State.
Eligible Investment Projects:
Telephone No.
Eligible Investment Project means an investment project that
(1) initiates a new operation or (2) expands or diversifies a
current operation by expanding, renovating, or equipping an
Name, Address, and Telephone Number of Contact Person
existing facility.
(All correspondence will be directed to this person)
Only one Deferral Granted per Investment Project:
The department may not issue a certificate for an investment
project that has already received a deferral, unless the
certificate relates to adapting the project for use in pilot scale
manufacturing. For example, replacement machinery and
equipment that replaces qualified machinery and equipment
Telephone No.
or renovation made from an existing building that has already
received a deferral for the original construction of the building
are not eligible for deferral. Also, if a building that has
Department of Revenue Tax Reporting Number
received a deferral for the construction of the building is
expanded, only the expanded portion of the building is
eligible for the deferral.
Investment Project:
Investment Project means an investment in qualified buildings
or qualified machinery and equipment. This includes
materials, labor, and services (including labor and services
rendered in the planning installation, and construction or
improvement of the project).
Check One:
Qualified Buildings:
Qualified Buildings means (1) construction of new structures,
Lessee’s Business is New
and (2) expansion or renovation or existing structures for the
purpose of increasing floor space or production capacity used
Lessee’s Business is Expanding
for pilot scale manufacturing or qualified research and
development.
Qualified Machinery and Equipment:
Location of Investment Project
Qualified Machinery and Equipment means fixtures,
equipment, and support facilities that are an integral part of a
Deferral Project Address
pilot scale manufacturing or qualified research and
development operation.
Use Requirements:
All businesses must maintain a qualified activity at the site of
Street Address
the investment project for the year in which the investment
project is certified operationally complete plus seven
additional years. An annual tax incentive survey due April
City, State and Zip Code
th
30
is also required for every year during the eight year
period.
Mail or Fax To: Department of Revenue
Special Programs Division
PO Box 47477
Olympia, WA 98504-7477
FAX: (360) 586-2163
REV 81 1012e (8/18/11)

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