Sales and use tax deferral programs

Deferral programs authorize businesses the ability to postpone payment of sales and use taxes based on meeting specific requirements and performance criteria. Some deferral programs require repayment.

Once an application for a deferral program is filed and approved, businesses will be granted a tax deferral certificate which must be provided to vendors and contractors to defer sales or use tax.

Deferral programs include:

Biotechnology and medical device manufacturers (No longer accepting applications)

Fruit and vegetable businesses (No longer accepting applications)

High technology businesses (No longer accepting applications)

High unemployment county sales and use tax deferral for manufacturing facilities (No longer accepting applications)

Manufacturers - Eligible Investment Projects

Manufacturing and research and development in qualifying counties

Sales/Use tax deferral - Affordable housing on underdeveloped lands

Sales and use tax deferral program for clean energy investment projects

Solar canopy sales and use tax deferral

Apply online

You can apply online for the Manufacturing deferral program.

You’ll need to log into My DOR with your SecureAccess Washington user ID and password to complete the online application.

Learn how to:

Apply online for a deferral program

Get started online

Manage your deferral account

Application forms

Download and submit completed application forms via email or mail.