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WAC 24002 Sales and use tax deferral-New manufacturing and research/development facilities.- Repealed effective 12/11/10.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
WAC: 458-20-24002 11/10/10 Sales and Use tax Deferral-New manufacturing and research/development facilities Rule 24002 explains the sales and use tax deferral program for certain manufacturing or research and development investment projects that was provided by chapter 82.61 RCW.  This rule was repealed because the information is no longer needed.  Chapter 82.61 RCW was repealed in 2006.
  458-20-24002 02/01/10 These rules all refer to resale certificates. Proposed action is to add standard language to recognize reseller permits for sales made on or after January 1, 2010.
  458-20-24002   08/16/1988 Sales and use tax deferral-New manufacturing and research/development facilities.
RCW: 82.63.005   1994 Findings -- Intent to create a contract.
ETA:      
INDUSTRY GUIDES:      
SPECIAL NOTICES:      
Subject Title Reference:      
B&O Tax 05/13/2010 Businesses Engaged in Scientific Research and Development
Economic Nexus 05/28/2010 New "Economic Nexus" in Washington State May Impact "Foreign Corporations"
Economic Nexus 05/28/2010 New Apportionment Method
Economic Nexus 05/28/2010 Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients
Economic Nexus 05/28/2010 Registered Out-of-state Businesses Currently not Reporting Income from Service Activities - New Apportionment for Certain Income
Economic Nexus 09/10/2010 B&O Tax Reporting Requirement Continues After Business Activity Stops (Trailing Nexus)
Economic Nexus 05/28/2010 New "Economic Nexus" in Washington State May Impact "Foreign Corporations"
Economic Nexus 05/28/2010 New Apportionment Method
Economic Nexus 05/28/2010 Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients
Economic Nexus 05/28/2010 Registered Out-of-state Businesses Currently not Reporting Income from Service Activities - New Apportionment for Certain Income
Economic Nexus 09/10/2010 B&O Tax Reporting Requirement Continues After Business Activity Stops (Trailing Nexus)
Annual Survey/ High Technology/ Rural County Incentives (Annual Survey)   12/17/2004 Annual Survey Special Notice
DIRECTIVE: NONE      
RPM: NONE      
WTD: 7 WTD 279 89-170   SALES/USE TAX DEFERRAL -- ELIGIBILITY. The sales/use tax deferral under chapter 82.61 RCW only applies to the construction of new buildings. Modifications to an existing structure, no matter how extensive, do not qualify. However, the construction of a new office building, if it is an integral or essential part of the facility, is eligible for the deferral.
  11 WTD 103 91-079   SALES/USE TAX DEFERRAL -- ELIGIBILITY -- MACHINERY AND EQUIPMENT -- LEASED FIVE YEAR OLD BUILDING. The sales/use tax deferral under Chapter 82.61 RCW applies to acquisition of machinery and equipment but only where they are housed in a new leased structure. Where taxpayer houses them in a leased five year old building that is partly modified, the taxpayer does not qualify for the tax deferral. Accord: 7 WTD 279 (1989), Det. 89-170.
  15 WTD 73 94-229   DEFERRAL CERTIFICATE -- PAYMENT PLAN -- ASSESSMENT -- PENALTY -- WAIVER: Deferral certificate holders who fail to pay a tax assessment by the due date in accordance with a scheduled payment plan are subject to a 10% delinquency penalty and are not eligible for a one-time only waiver.
  20 WTD 362 00-075   B&O TAX--TAX DEFERRAL FOR QUALIFIED HIGH-TECHNOLOGY RESEARCH AND DEVELOPMENT FACILITIES--The growing, monitoring, and assessment of genetically altered plants are research and development activities that qualify the costs of the facility for the high technology business tax deferral.
  21 WTD 245 00-125ER   RCW 82.04.4452, RCW 82.63.010, RCW 82.63.030: B&O TAX CREDIT – RETAIL SALES/USE TAX DEFERRALS – HIGH TECHNOLOGY BUSINESS -- COMPUTER SOFTWARE – R&D -- INTERNAL USE.A corporation engaged in research and development of computer software did not internally use its software because it made its software technology available to the public by granting licenses and other rights to its licensees to use the technology.
       
       
         
       
OTHER: