High Unemployment County Application For Sales And Use Tax Deferral For Lessor 82.60 Rcw printable pdf download

High Unemployment County Application For Sales And Use Tax Deferral For Lessor 82.60 Rcw

High Unemployment County

Application for Sales and Use Tax Deferral

for Lessor 82.60 RCW

General Instructions

Business Name, Address, and Phone Number

Filing: This application must be mailed or faxed to the

Washington State Department of Revenue prior to the date the

building permit is issued and/or prior to the acquisition of

machinery and equipment within Washington State.

Eligible Investment Project means an investment in qualified

Phone

(

)

buildings or qualified machinery and equipment, including

labor and services rendered in the planning, installation, and

Contact Person (All correspondence will be directed to

construction of the project. The investment project must be

this person)

located in an Eligible Area.

Eligible Area means a qualifying county or a community

Name

empowerment zone. A qualifying county means a county that

has an unemployment rate which is at least 20 percent above

Address

the state average for three calendar years immediately

proceeding the year in which the list of qualifying counties is

Phone

updated. This list is updated every two years.

Fax

Qualified Buildings means the construction of new buildings,

and expansion or renovation of existing buildings for the

purpose of increasing floor space or production capacity used

for manufacturing or research and development.

Department of Revenue Tax Reporting Number

Qualified Machinery and Equipment means all new

industrial and research fixtures, equipment, and support

−

facilities that are an integral and necessary part of a

manufacturing or research and development operation.

Qualified Activities includes manufacturing, the conditioning

of vegetable seeds, and activities performed by research and

Check one:

development and commercial testing laboratories.

Use/Survey Requirements: All businesses must maintain

Lessee’s Business is New

qualified activity at the site of the investment project for the

year in which the investment project is certified operationally

Lessee’s Business is Expanding

complete by the Department of Revenue, plus seven additional

years. An annual incentive survey due April 30

is also

required every year during this eight-year period.

Location of Investment Project

Employment Requirements: For investment projects located

in community empowerment zones, there are additional hiring

County

requirements. See RCW 82.60.049 for the specific

requirements.

Address

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

Street Address

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

Revenue after the eighth year.

City, State and Zip Code

REV 81 1026 (6/29/10)

High Unemployment County Application For Sales And Use Tax Deferral For Lessor 82.60 Rcw

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