Form Rev 81 1023e - Corporate Headquarters Application For Sales And Use Tax Deferral - Washington Department Of Revenue - 2013

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Corporate Headquarters
Application for Sales and Use Tax Deferral
82.82 RCW
7/1/09
THIS LAW IS EFFECTIVE
Use this application if:
You are the business that is paying for the eligible investment project, or
there is a lessor and lessee with 100% same ownership and the lessor is paying for the same 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 Telephone Number
Filing: This application can be made at any time prior to completion
of construction of a qualified building or buildings, but tax liability
incurred prior to the department’s receipt of an application may not
be deferred.
Corporate Headquarters means a facility or facilities where
corporate staff employees are physically employed, and where the
Telephone ________________________________________
majority of the company’s management services are handles either
on a regional or a national basis. Company management services
may include: Accounts receivable and payable, accounting, data
Contact Person (All correspondence will be directed to
processing, distribution management, employee benefit plan,
this person)
financial and securities accounting, information technology,
insurance, legal, merchandising, payroll, personnel, purchasing
Name
procurement, planning, reporting and compliance, research and
development, tax, treasury, or other headquarter-related services.
Address
“Corporate headquarters” does not include a facility or facilities used
for manufacturing, wholesaling, or warehousing.
Telephone
Qualified Building or Buildings means construction of a new
structure or structures or expansion of an existing structure or
Fax
structures to be used for corporate headquarters. If a building is
used partly for corporate headquarters and partly for other purposes,
Email
the applicable tax deferral is determined by apportionment of the
costs of construction under rules adopted by the department.
Department of Revenue Tax Reporting Number
Investment Project means a capital investment of at least thirty
million dollars in a qualified building or buildings including tangible
personal property and fixtures that will be incorporated as an
ingredient or component of such buildings during the course of their
construction, and including labor and services rendered in the
planning, installation, and construction of the project.
Eligible Investment Project means an investment project in a
The business is: (check one)
qualified building or buildings in an eligible area which will have
employment at the qualified building or buildings of at least three
New to Washington State
hundred employees in qualified employment positions, each of
whom must earn for the year reported at least the average annual
Expanding
wage for the state for that year as determined by the employment
security department.
Eligible Area means a designated community empowerment zone
Location of Investment Project
approved under RCW 43.31C.020.
Use Requirements: All businesses must maintain a qualified
County
activity at the site of the investment project for the year in which the
investment project is certified operationally complete, by the
Address
Department of Revenue, plus seven additional years. An annual tax
th
Street Address
incentive survey due April 30
is also required for every year during
the eight-year period.
City, State and Zip Code
Waiver of Taxes: If all program requirements are met, the deferred
sales/use tax is waived by the Department of Revenue.
REV 81 1023e (5/14/13)

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