Washington Code 82.94.030 – Tax deferral certificates
Current as of: 2023 | Check for updates
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(1) The department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08, 82.12, and 82.14 RCW on each eligible investment project.
Terms Used In Washington Code 82.94.030
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
(2) The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium. The amount of state and local sales and use taxes eligible for deferral under this chapter is limited to $400,000 per person.
(3) This section expires July 1, 2032.
[ 2022 c 257 § 104.]