WAC 240-01A | Washington Department of Revenue

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.60.010	Legislative findings and declaration.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-24001A	Sales and use tax deferral - Manufacturing and research/development activities in rural counties - Applications filed prior to April 1, 2004.
458-20-24001A	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.

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Sales and Use Tax Deferral for Corporate Headquarters Located in Community Empowerment Zones

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
32 WTD 179	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.
32 WTD 179	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.