This document is an application for sales and use tax deferral under RCW 47.01 for projects related to replacing the state route number 520 bridge in Washington. Any entity involved in site preparation, construction, acquisition of machinery/equipment, or rental equipment for the project may apply. The application requests information about the applicant, estimated project costs, and completion dates. If approved, the deferral certificate can only be used for the 520 Bridge Project. Deferred taxes will be repaid in annual 10% installments from years 5-14 after project completion.

1. 520 Bridge Project Reset This Form
Application for Sales and Use Tax Deferral
47.01 RCW
General Instructions - Please Read Carefully
Business Name, Address, and Phone Number
Who May Apply?
Any *person involved in the construction of the state route
number 520 bridge replacement and HOV project may apply
for the deferral of state and local sales and use taxes on the:
Telephone No. ext.
• Site preparation of,
• construction of,
• acquisition of any related machinery and equipment that Contact Person (All correspondence is directed to this person)
will become a part of this project, and
• rental equipment for use in this project. Name
* For purposes of this deferral, a “person” has the same Phone No.
meaning as in RCW 82.04.030 and also includes the
Department of Transportation. Fax No
Filing: Email address
Application shall be made to the Department of Revenue on
this form. No taxes are allowed to be deferred until the Department of Revenue Tax Reporting Number
application has been approved and the certificate has been
issued by the department. The department has 60 days to
approve applications.
Estimated Project Costs
Questions: Call (360) 570-3265, option 6.
Date project to start: (mm/dd/yyyy)
Mail or Fax To:
Department of Revenue Your estimated costs for site prep, construction, acquisition of
Special Programs Division and/or rental of qualified equipment
PO Box 47477
Briefly describe your activity in the 520 Bridge Project:
Olympia WA 98504-7477
FAX: (360) 586-2163
Applications and any other information received by the
Department of Revenue under this deferral program are
not confidential and are subject to disclosure.
Project Operationally Complete:
The 520 Bridge Project will be considered operationally
complete when the replacement bridge is constructed and Note: Upon completion of your project, an auditor will verify
opened to traffic by 2018. qualifying purchases and/or rentals were made with the
certificate. The auditor may adjust the allowable deferral based
Repayment of Deferred Taxes: on the audit findings.
The first payment is due on December 31 of the fifth calendar Estimated completion date: (mm/dd/yyyy)
year after the certified completion date with subsequent annual
Important: If your application is approved, the deferral
payments due on December 31 of the following nine years.
certificate shall only be used for the 520 Bridge Project.
Each payment shall equal 10 percent of the deferred tax. The
Department of Revenue may authorize an accelerated
repayment schedule upon request of a person granted a
Print Name:
deferral under 47.56 RCW.
Insolvency or other failure of any private entity granted a deferral
Title:
for this project does not extinguish the debt of deferred taxes.
Applicant’s Signature:
For tax assistance, go to dor.wa.gov or call 1-800-647-7706. To inquire about the availability of this document in an alternate format for the visually impaired,
please call (360) 705-6717. Teletype (TTY) users please call 1-800-451-7985.
REV 81 1022 (6/10/08) Print This Form