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ISTRESSED

REA

PPLICATION

ALES AND

EFERRAL

82.60 RCW

General Instructions

Name, Address, and Phone Number of Business

Filing: This application must be mailed or faxed to the

Washington State Department of Revenue prior to initiation of

construction and/or possession of machinery and equipment

within Washington State. "Initiation of Construction" is defined

for purposes of this deferral program as the date on which

excavation of the footprint or other similar work is started.

Telephone No. (

)

Eligible Areas: Eligible areas include: (1) rural counties with

Name, Address, and Phone Number of Contact Person

fewer than one hundred persons per square mile and (2)

designated community empowerment-zones or counties

(All correspondence will be directed to this person)

containing such a community empowerment zone. Note: The

list of eligible areas is revised annually effective July 1

through June 30. Businesses making investment decisions

should be aware that a specific area may not be on the list every

year. For a current county listing please contact the Department

of Revenue.

Telephone No. (

)

Eligible Investment Projects: Manufacturing or research and

Email Address:

development businesses may apply for the deferral if: (1) they

are locating in one of the eligible counties or areas, and (2) they

will be performing manufacturing or research and development

Department of Revenue Tax Reporting Number

at the site for which the deferral is requested.

Qualified Activity includes manufacturing and research and

development. Manufacturing includes computer programming,

−

and activities performed by R&D and commercial testing

laboratories.

Qualified Building includes structures and expansion and

renovation of existing structures. This includes materials and

labor and services (including labor and services rendered in the

Check One:

planning and installation).

Business is New

Qualified Machinery and Equipment includes machinery and

equipment that are an integral and necessary part of the

Business is Expanding

manufacturing or research and development operations.

Employment Requirements: Businesses that locate in a

Location of Investment Project

designated community empowerment zone or a county

containing such a community empowerment zone must meet

Check One:

additional employment requirements in order to qualify for the

deferral.

Rural County

Use Requirements: All businesses must maintain a qualified

activity at the site of the investment project for the year in which

Community Empowerment Zone

the investment project is certified operationally complete plus

seven additional years.

County

Waiver of Taxes: If all program requirements have been met,

the deferred sales/use tax is waived by the Department of

Address

Revenue.

Street Address

Mail or Fax To: Department of Revenue

Special Programs Division

City, State and Zip Code

PO Box 448

Olympia, WA 98507-0448

FAX: (360) 586-2163

REV 81 1002-1 (3-25-02)

Distressed Area Application For Sales And Use Tax Deferral 82.60 Rcw - Washington Department Of Revenue

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