High technology sales & use tax deferral/waiver (expired January 1, 2015)
Available to:
Limited to businesses conducting R&D and pilot scale manufacturing in the fields of:
- Advanced computing.
- Advanced materials.
- Biotechnology.
- Electronic device technology.
- Environmental technology.
Qualifying activity:
Certain construction and equipment purchases for new and expanding businesses.
Reporting/documentation:
- High Technology 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, 2015 – Applications should be received by November 1, 2014, to be processed prior to the expiration date.
For questions about the deferral, please call 360-534-1503, option 6, or email DORDeferrals@dor.wa.gov.