Deferral certificate — Issued by the department.

RCW 82.85.050
in effect
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(1) Except as otherwise provided in subsection (2) of this section, the department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08 , 82.12, 82.14, and 81.104 RCW on each eligible investment project. (2) No certificate may be issued for an investment project that has already received a deferral under this part [chapter] or chapter 82.60 RCW. (3) The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium. (1) Except as otherwise provided in subsection (2) of this section, the department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08 , 82.12, 82.14, and 81.104 RCW on each eligible investment project. (2) No certificate may be issued for an investment project that has already received a deferral under this part [chapter] or chapter 82.60 RCW. (3) The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium.
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=82.85&full=trueFetched: 6/29/2026

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