(1) The department shall issue a sales and use tax deferral certificate for state and local sales and use taxes imposed or authorized under chapters 82.08, 82.12, and 82.14 RCW on each eligible investment project if the investment project is undertaken for the purpose of fresh fruit and vegetable processing, dairy product manufacturing, seafood product manufacturing, cold storage warehousing, or research and development.

     (2) This section expires July 1, 2012.

[2006 c 354 § 7; 2005 c 513 § 6.]

NOTES:

     Effective dates -- 2006 c 354: See note following RCW 82.04.4268.

     Effective dates -- 2005 c 513: See note following RCW 82.04.4266.