Sales tax deferral certificate for manufacturers - Eligible investment projects

The law makes these certificates available to qualifying manufacturers who construct what we consider eligible investment projects (See RCW 82.85.020 for definitions). We will start accepting applications Dec. 1, 2018.  You must submit the application before starting construction or acquiring equipment.

Note: This is a deferral, not an exemption. You must begin paying the deferred taxes in the fifth year after the date that your project becomes operationally complete. (The department needs to certify this date).

Your reporting and documentation requirements:

• We require you to fill out an application.
• You must fill out and file this application online.
• You must file your Annual Tax Performance Report by May 31st of the following year in which we certified the project. You must do this for the following seven years.