BILL REQ. #: S-0390.1
State of Washington | 58th Legislature | 2003 Regular Session |
Read first time 01/28/2003. Referred to Committee on Technology & Communications.
AN ACT Relating to removing the expiration date for the high-technology research and development sales and use tax deferral program; and amending RCW 82.63.030.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.63.030 and 1994 sp.s. c 5 s 5 are each amended to
read as follows:
(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 or 82.61 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 July 1, 2004.))