Who is eligible for the sales and use tax deferral program?
A person engaged in manufacturing or research and development activity is eligible for this deferral program for its eligible investment project. (a) What does the term “person” mean for purposes of this section? “Person” has the meaning given in RCW 82.04.030. “Person” does not include the state of Washington or its institutions. “Person” can be either a lessee or a lessor, who can apply separately for individual investment projects at the same site, if they comply with the other requirements of chapter 82.60 RCW. (i) The lessor or owner of the qualified building is not eligible for deferral unless: (A) The underlying ownership of the buildings, machinery, and equipment vests exclusively in the same person; or (B) All of the following conditions are met: (I) The lessor has by written contract agreed to pass the economic benefit of the deferral to the lessee; (II) The lessee that receives the economic benefit of the deferral agrees in writing with the department to complete the annual
