AGO Opinion Topics: SALES TAX

(1) The Economic Assistance Authority may not refuse to certify, for an investment tax deferral, an investment project which is otherwise qualified under RCW 43.31A.130 on the ground that the project will not have a sufficient impact on employment within the geographic area involved. (2) The $30,000,000 cumulative limit on project costs imposed by § 2, chapter 76, Laws of 1981, encompasses all outstanding deferrals granted all sufficiently related business entities.

Legal, but not customary, for a school district to pay an architect's fee of six per cent of the total cost of labor and materials, including the sales tax.