The High Unemployment Sales and Use Tax Deferral Program expired July 1, 2020 (Chapter 82.60 RCW).
A holder of a High Unemployment Deferral Certificate prior to the expiration date of the program may continue to use their valid deferral certificate after the expiration of the program. Generally, a certificate holder will need to initiate construction of their project within a year of when the deferral project application was approved by the department. In certain cases, the initiation of construction can be delayed beyond a year. Please refer to WAC 458-20-24001(7)(b) for further instructions regarding the initiation of construction and requests for extensions.
For questions about this tax deferral program, please call 360-534-1443.