Washington Deferral Program for Manufacturing and Research and Development Activities in Qualifying Areas

Monday, May 11th, 2015

 
 
A construction site.
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The Washington Department of Revenue (DOR) offers a sales and use tax deferral program for qualifying manufacturing and research and development activities in certain areas. The program applies to sales and use tax on the construction, expansion, or renovation of qualified buildings and on the acquisition of qualified machinery and equipment for an eligible investment project. Investment projects must be located in counties with a certain unemployment rate or in a "community empowerment zone."

To be eligible for the program, a taxpayer must submit an application to the DOR before (1) the start of construction, (2) the acquisition of machinery and equipment, and (3) the filling of qualified employment positions. Upon approval of the application, the DOR will issue a deferral certificate. The taxpayer must provide this certificate to sellers when goods or services are purchased.

http://app.leg.wa.gov/WAC/default.aspx?cite=458-20-24001


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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