Section 82.59.100 - [Expires 7/1/2034] Sales and use tax deferral certificates(1) After receiving the conditional certificate of program approval issued by the city and approval of an application by the department as provided in RCW 82.59.090(1), 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, 82.14, and 81.104 RCW on each eligible investment project.(2) The department must keep a running total of all estimated sales and use tax deferrals provided under this chapter during each fiscal biennium.(3) The deferral certificate is valid during active construction of a qualified investment project and expires on the day the city issues a certificate of occupancy for the investment project for which a deferral certificate was issued.(4) This section expires July 1, 2034.