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Rural County Application

for Sales and Use Tax Deferral

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 fewer

than one hundred persons per square mile, (2) counties smaller than 225

square miles and (3) designated community empowerment-zones or

Name, Address, and Phone Number of Contact Person

counties containing a community empowerment zone. Note: The list

(All correspondence will be directed to this person)

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.

Eligible Investment Projects: Manufacturing or research and

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

Telephone No. (

)

performing manufacturing or research and development at the site for

Email Address:

which the deferral is requested. “Eligible investment projects” does not

include investment projects which have already received deferrals under

Department of Revenue Tax Reporting Number

this chapter.

Qualified Activity includes manufacturing and research and

development. Manufacturing includes computer programming, and

−

other computer-related services, 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 planning and installation).

Check One:

Qualified Machinery and Equipment includes machinery and

equipment that are an integral and necessary part of the manufacturing

Business is New

or research and development operations.

Employment Requirements: Businesses that locate in a designated

Business is Expanding

community empowerment zone or a county containing such a

community empowerment zone must meet additional employment

requirements in order to qualify for the deferral.

Location of Investment Project

Use Requirements: All businesses must maintain a qualified activity

Check One:

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

project is certified operationally complete plus seven additional years.

Rural County

An annual employee survey due March 31 is also required for every

year during the eight-year period.

Community Empowerment Zone

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

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

Mail or Fax To: Department of Revenue

County

Special Programs Division

PO Box 47477

Address

Olympia WA 98504-7477

Street Address

FAX: (360) 586-2163

City, State and Zip Code

REV 81 1002-1 (07/08/09)

Form Rev 81 1002-1 - Rural County Application For Sales And Use Tax Deferral 82.60 Rcw

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