Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.94: TAX DEFERRALS FOR MANUFACTURING AND RESEARCH AND DEVELOPMENT/§ 82.94.030
Washington Statutes

§ 82.94.030 — Tax deferral certificates.(Expires July 1, 2032.)

Washington § 82.94.030
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.94TAX DEFERRALS FOR MANUFACTURING AND RESEARCH AND DEVELOPMENT

This text of Washington § 82.94.030 (Tax deferral certificates.(Expires July 1, 2032.)) 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 § 82.94.030 (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, and 82.14 RCW on each eligible investment project.
(2)The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium. The amount of state and local sales and use taxes eligible for deferral under this chapter is limited to $400,000 per person.
(3)This section expires July 1, 2032.

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Legislative History

[2022 c 257 s 104.]

Nearby Sections

15
§ 82.01.050
Department established—Director of revenue.
§ 82.01.060
Director—Powers and duties—Rule-making authority.
§ 82.01.070
Director—General supervision—Appointment of assistant director, personnel—Personal service contracts for out-of-state auditing services.
§ 82.01.080
Director—Delegation of powers and duties—Responsibility.
§ 82.01.090
Director—Exercise of powers, duties and functions formerly vested in tax commission.
§ 82.01.100
Assistance to other state agencies in administration and collection of taxes.
§ 82.01.115
Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor.
§ 82.02.010
Definitions.
§ 82.02.020
State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions.(Effective until January 1, 2028.)
§ 82.02.030
Additional tax rates.
§ 82.02.040
Authority of operating agencies to levy taxes.
§ 82.02.050
Impact fees—Intent—Limitations.
§ 82.02.060
Impact fees—Local ordinances—Required provisions—Exemptions.
§ 82.02.070
Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
§ 82.02.080
Impact fees—Refunds.
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Bluebook (online)
Washington § 82.94.030, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.94.030.