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Biotechnology & medical device manufacturing sales & use tax deferral/waiver (expired January 1, 2017)

Available to:

Biotechnology and medical device manufacturers.

Qualifying activity:

Certain construction and equipment purchases for new and expanding businesses.

Reporting/documentation:

Biotechnology Products and Medical Devices Application For Sales and Use Tax Deferral must be filed before building permit is issued
All businesses must maintain a qualified activity at the site of the investment project for the year in which the investment project is certified operationally complete plus seven additional years.
Annual Tax Performance Report must be filed by May 31 of the following year in which the project is certified and for the following seven years.
Electronic filing of all documents required.
Expired January 1, 2017

For questions about the deferral, please call 360-534-1503, option 6 or email DORDeferrals@dor.wa.gov.

RCW

82.75
82.32.534