| 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Sales and use tax deferral-New manufacturing and research/development facilities.- Repealed effective 12/11/10.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 This rule was repealed because the information is no longer needed. Chapter 82.61 RCW was repealed in 2006. |
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458-20-24002 |
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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. |
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458-20-24002 |
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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: | |
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| INDUSTRY GUIDES: |
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| SPECIAL
NOTICES: |
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| Subject
Title Reference: |
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| B&O Tax |
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05/13/2010 |
Businesses Engaged in Scientific Research and Development |
| Economic Nexus |
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05/28/2010 |
New "Economic Nexus" in Washington State May Impact "Foreign Corporations" |
| Economic Nexus |
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05/28/2010 |
New Apportionment Method |
| Economic Nexus |
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05/28/2010 |
Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients |
| Economic Nexus |
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05/28/2010 |
Registered Out-of-state Businesses Currently not Reporting Income from Service Activities - New Apportionment for Certain Income |
| Economic Nexus |
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09/10/2010 |
B&O Tax Reporting Requirement Continues After Business Activity Stops (Trailing Nexus) |
| Economic Nexus |
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05/28/2010 |
New "Economic Nexus" in Washington State May Impact "Foreign Corporations" |
| Economic Nexus |
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|
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 |
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| RPM: |
NONE |
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| WTD: |
7 WTD 279 |
89-170 |
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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. |
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11 WTD 103 |
91-079 |
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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. |
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15 WTD 73 |
94-229 |
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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. |
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20 WTD 362 |
00-075 |
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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. |
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21 WTD 245 |
00-125ER |
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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. |
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