82.63.030 - Sales and use tax deferral certificate -- Eligible investment projects and pilot scale manufacturing.

Sales and use tax deferral certificate — Eligible investment projects and pilot scale manufacturing. (Expires January 1, 2015.)

(1) Except as provided in subsection (2) of this section, the department shall issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08, 82.12, and 82.14 RCW on each eligible investment project.

     (2) No certificate may be issued for an investment project that has already received a deferral under chapter 82.60 RCW or this chapter, except that an investment project for qualified research and development that has already received a deferral may also receive an additional deferral certificate for adapting the investment project for use in pilot scale manufacturing.

     (3) This section shall expire January 1, 2015.

[2008 c 15 § 4; 2004 c 2 § 5; 1994 sp.s. c 5 § 5.]

Notes: Effective date -- 2008 c 15: See note following RCW 82.82.010.