Tax Research | Washington Department of Revenue

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Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.63.005	Findings -- Intent to create a contract.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-24002	Sales and Use tax Deferral-New manufacturing and research/development facilities Rule 24002 explains the sales and use tax deferral program for certain manufacturing or research and development investment projects that was provided by chapter 82.61 RCW. This rule was repealed because the information is no longer needed. Chapter 82.61 RCW was repealed in 2006.
458-20-24002	These rules all refer to resale certificates. Proposed action is to add standard language to recognize reseller permits for sales made on or after January 1, 2010.
458-20-24002	Sales and use tax deferral-New manufacturing and research/development facilities.

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	B&O Tax Reporting Requirement Continues After Business Activity Stops (Trailing Nexus)
N/A	Registered Out-of-state Businesses Currently not Reporting Income from Service Activities - New Apportionment for Certain Income
N/A	Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients
N/A	New Apportionment Method
N/A	New "Economic Nexus" in Washington State May Impact "Foreign Corporations"
N/A	New "Economic Nexus" in Washington State May Impact "Foreign Corporations"
N/A	Registered Out-of-state Businesses Currently not Reporting Income from Service Activities - New Apportionment for Certain Income
N/A	Businesses Engaged in Scientific Research and Development
N/A	Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients
N/A	Annual Survey Special Notice
N/A	B&O Tax Reporting Requirement Continues After Business Activity Stops (Trailing Nexus)
N/A	New Apportionment Method

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
11 WTD 103	SALES/USE TAX DEFERRAL -- ELIGIBILITY -- MACHINERY AND EQUIPMENT -- LEASED FIVE YEAR OLD BUILDING. The sales/use tax deferral under Chapter 82.61 RCW applies to acquisition of machinery and equipment but only where they are housed in a new leased structure. Where taxpayer houses them in a leased five year old building that is partly modified, the taxpayer does not qualify for the tax deferral. Accord: 7 WTD 279 (1989), Det. 89-170.
15 WTD 73	DEFERRAL CERTIFICATE -- PAYMENT PLAN -- ASSESSMENT -- PENALTY -- WAIVER: Deferral certificate holders who fail to pay a tax assessment by the due date in accordance with a scheduled payment plan are subject to a 10% delinquency penalty and are not eligible for a one-time only waiver.
20 WTD 362	B&O TAX--TAX DEFERRAL FOR QUALIFIED HIGH-TECHNOLOGY RESEARCH AND DEVELOPMENT FACILITIES--The growing, monitoring, and assessment of genetically altered plants are research and development activities that qualify the costs of the facility for the high technology business tax deferral.
21 WTD 245	RCW 82.04.4452, RCW 82.63.010, RCW 82.63.030: B&O TAX CREDIT – RETAIL SALES/USE TAX DEFERRALS – HIGH TECHNOLOGY BUSINESS -- COMPUTER SOFTWARE – R&D -- INTERNAL USE.A corporation engaged in research and development of computer software did not internally use its software because it made its software technology available to the public by granting licenses and other rights to its licensees to use the technology.
7 WTD 279	SALES/USE TAX DEFERRAL -- ELIGIBILITY. The sales/use tax deferral under chapter 82.61 RCW only applies to the construction of new buildings. Modifications to an existing structure, no matter how extensive, do not qualify. However, the construction of a new office building, if it is an integral or essential part of the facility, is eligible for the deferral.