Washington Statutes
§ 82.59.100 — Sales and use tax deferral certificates.(Expires July 1, 2034.)
Washington § 82.59.100
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.59CONVERSION OF UNDERUTILIZED COMMERCIAL PROPERTY TO AFFORDABLE HOUSING
This text of Washington § 82.59.100 (Sales and use tax deferral certificates.(Expires July 1, 2034.)) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Wash. Rev. Code § 82.59.100 (2026).
Text
(1)After receiving the conditional certificate of program approval issued by the city and approval of an application by the department as provided in RCW 82.59.090 (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, 82.14, and 81.104 RCW on each eligible investment project.
(2)The department must keep a running total of all estimated sales and use tax deferrals provided under this chapter during each fiscal biennium.
(3)The deferral certificate is valid during active construction of a qualified investment project and expires on the day the city issues a certificate of occupancy for the investment project for which a deferral certificate was issued.
(4)This section expires July 1, 2034.
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Related
§ 82.59.090
Washington § 82.59.090
Legislative History
[2024 c 332 s 12.]
Nearby Sections
15
§ 82.01.050
Department established—Director of revenue.§ 82.02.010
Definitions.§ 82.02.030
Additional tax rates.§ 82.02.050
Impact fees—Intent—Limitations.§ 82.02.080
Impact fees—Refunds.Cite This Page — Counsel Stack
Bluebook (online)
Washington § 82.59.100, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.59.100.