{"data":{"id":"us-wa/rcw-82.90.040","jurisdiction":"us-wa","citation":"RCW 82.90.040","heading":"Tax deferral certificates.","body":"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, and 82.14 RCW on each eligible investment project.","path":["Title 82","Chapter 82.90"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.90.040","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:31:44Z","sha256":"ab57427183011c0cf180a79b3a260953ae0277d7a157ffe36b50eb4517b62865","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.90.030","next":"us-wa/rcw-82.90.050"},"notice":"GroundRules: Original legal text. Not legal advice."}