- Cold storage warehouse deferral.
- Dairy product manufacturing deferral.
- Fresh fruit and vegetable processing deferral.
- Seafood product manufacturing deferral.
People who can use this deferral:
You can apply for this program if you are dairy or seafood product manufacturer, fresh fruit processor or cold storage warehouse owned or operated by a wholesaler or third-party warehouser to store qualifying products.
Activities this deferral applies to:
With this deferral you can buy certain construction and equipment for your new or expanding businesses.
Certain construction and equipment purchases for new and expanding businesses.
How you report the deferral:
- You must file these applications before you take possession of machinery and equipment and before a building permit is issued.
- You are required to maintain a qualified activity at the site of the investment project for the year we certify the project as operationally complete, plus seven additional years.
- You must electronically file the Annual Tax Performance Report by May 31 of the year after we certify the project and for the next seven years.
This program expired June 30, 2012. We will not accept applications.
For questions about the deferral, please call 360-534-1503, option 6, or email DORDeferrals@dor.wa.gov.