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WAC 240A Sales and use tax deferral -- Manufacturing and research/development activities in rural counties -- Applications filed prior to July 1, 2010.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
WAC: 458-20-240A 11/09/10 Manufacturer's new employee tax credits-Applications filed prior to July 1, 2010 The Department is amending WAC 458-20-240 (Rule 240) and adopting a new WAC 458-240A (Rule 240A) to explain the eligibility requirements and application procedure for the manufacturer’s new employee tax.  Rule 240 is amended to recognize HB 3014 (chapter 16, Laws of 2010, 1st Special Session).  This legislation amended the definition of a “manufacturer” and “research and development” for purposes of the new employee tax credits.  Rule 240 is also being amended to recognize ESSHB 1597 (chapter 26, Laws of 2010), which clarified that applications that are not approved by the Department cannot be disclosed.  Rule 240 will now apply only to those applications filed after June 30, 2010.

The Department incorporated the information contained in the previous Rule 240 into a new Rule 240A.  Rule 240A retains the information necessary for those applications that were filed prior to July 1, 2010.  The information incorporated into Rule 240A is necessary until the statute of limitation period for assessments and non claim period for refunds has run. 
       
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  33 WTD 59 13-0185 03/31/2014 RULE 240A; RCW 82.62.050: RURAL COUNTY B&O TAX CREDIT FOR NEW EMPLOYEES – ANNUAL REPORT. Where the Department rescinds the rural county B&O tax credit for failure to file the second annual report, the Department may reinstate the credit where the taxpayer later substantiates it satisfied the requirements of the credit.
       
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