Washington § 82.89.040 - Tax deferral certificates. (Expires January 1, 2033.)

Full text of Washington Revised Code of Washington § 82.89.040 — Tax deferral certificates. (Expires January 1, 2033.), with citation guidance and answers to common questions.

§ 82.89.040. Tax deferral certificates. (Expires January 1, 2033.)

(1) 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. The certificate may only be used to make purchases of materials and equipment, labor, or services to be incorporated in the eligible investment project at the location listed on the certificate.
(2) No certificate may be issued for an investment project that has already received a deferral under this chapter or chapter 82.60 or 82.85 RCW.
(3) No certificate may be issued for an eligible investment project that has not had an application approved by the department as provided in RCW 82.89.030.
(4) The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium.
(5) This section expires January 1, 2033.
[ 2022 c 185 s 4.]

Notes

Tax preference performance automatic expiration exception—Tax preference performance statement—2022 c 185: See notes following RCW 82.89.070.

Source: official Washington text · Last verified 2026-08-27

Related Washington Legal Topics

Frequently Asked Questions About Washington § 82.89.040

What does Revised Code of Washington § 82.89.040 cover?

Section 82.89.040 ("Tax deferral certificates. (Expires January 1, 2033.)") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.89.040?

A common citation format is "Revised Code of Washington § 82.89.040" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.89.040 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.