Washington Statutes
§ 82.89.040 — Tax deferral certificates.(Expires January 1, 2033.)
Washington § 82.89.040
This text of Washington § 82.89.040 (Tax deferral certificates.(Expires January 1, 2033.)) 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 § 82.89.040 (2026).
Text
(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. The certificate may only be used to make purchases of materials and equipment, labor, or services to be incorporated in the eligible investment project at the location listed on the certificate.
(2)No certificate may be issued for an investment project that has already received a deferral under this chapter or chapter 82.60 or 82.85 RCW.
(3)No certificate may be issued for an eligible investment project that has not had an application approved by the department as provided in RCW 82.89.030 .
(4)The department must keep a running total of all deferrals granted under this chapter durin
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Related
§ 82.89.030
Washington § 82.89.030
§ 82.89.070
Washington § 82.89.070
Legislative History
[2022 c 185 s 4.]
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 § 82.89.040, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.89.040.