WAC 240-01A

Legislative findings and declaration.

Sales and use tax deferral - Manufacturing and research/development activities in rural counties - Applications filed prior to April 1, 2004.

WAC 458-20-24001 (Rule 24001) and WAC 458-20-24001A (Rule 24001A) explain the sales and use tax deferral program in qualifying counties and community enterprise zones. Chapter 82.60 RCW establishes a sales and use tax deferral program. These rules explain this program’s eligible area criteria, hiring requirements, reporting and monitoring procedures, and tax repayment requirements. They also explain the application procedure and review process, how the deferral certificate is to be used, and the record-keeping requirements of the deferral program.

Sales and Use Tax Deferral for Corporate Headquarters Located in Community Empowerment Zones

RULE 24001A; RCW 82.60.020: RURAL COUNTY SALES AND USE TAX DEFERRAL – RESEARCH & DEVELOPMENT – QUALIFIED BUILDINGS. Development of foundation seed and stock seed constitute “research and development.” A seed vault and storage building were not essential or integral parts of a laboratory used for research and development.

RCW 82.60.020: RURAL COUNTY SALES AND USE TAX DEFERRAL – SEED CONDITIONING – QUALIFIED BUILDINGS. The “conditioning of vegetable seeds” is limited to the cleaning, drying, scarifying, and coating of seeds for purposes of the rural county sales and use tax deferral available for certain manufacturing activities. A seed vault and storage building were not essential or integral parts of a factory or plant used for seed conditioning.