Deferral programs authorize businesses the ability to postpone payment of sales and use taxes based on meeting specific requirements and performance criteria. Some deferral programs require repayment.
Once an application for a deferral program is filed and approved, businesses will be granted a tax deferral certificate which must be provided to vendors and contractors to defer sales or use tax.
Deferral programs include:
Biotechnology and medical device manufacturers (No longer accepting applications)
Fruit and vegetable businesses (No longer accepting applications)
High technology businesses (No longer accepting applications)
High unemployment county sales and use tax deferral for manufacturing facilities (No longer accepting applications)
Manufacturers - Eligible Investment Projects
Manufacturing and research and development in qualifying counties
Sales/Use tax deferral - Affordable housing on underdeveloped lands
Sales and use tax deferral program for clean energy investment projects
Solar canopy sales and use tax deferral
You can apply online for the Manufacturing deferral program.
You’ll need to log into My DOR with your SecureAccess Washington user ID and password to complete the online application.
Learn how to:
Apply online for a deferral program
Get started online
Manage your deferral account
Download and submit completed application forms via email or mail.