RCW 82.12.996
287 words·~1 min read·
/wa/title-82/chapter-82-12/82-12-996·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)The tax imposed by RCW 82.12.020 does not apply to the use of:
(a)New battery-powered electric marine propulsion systems with continuous power greater than fifteen kilowatts;
(b)New vessels equipped with propulsion systems that qualify under
(a)of this subsection;
(c)(i) Batteries and battery packs used to exclusively power electric marine propulsion systems or hybrid electric marine propulsion systems, if such systems operate with a continuous power greater than fifteen kilowatts;
(ii)Labor and services rendered in respect to installing, repairing, altering, or improving batteries or battery packs that qualify under (c)(i) of this subsection; and
(d)(i) New shoreside batteries purchased and installed for the purpose of reducing grid demand when charging electric and hybrid vessels;
(ii)Labor and services rendered in respect to installing, altering, or improving shoreside batteries; and
(iii)Tangible personal property that will become a component of shoreside batteries infrastructure.
(2)Sellers may make tax exempt sales under this section only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.
(3)The definitions in RCW 82.08.996 apply to this section.
(4)This section expires July 1, 2030.
[ 2020 c 341 s 2 ; 2019 c 287 s 22 .]
Notes:
Effective date — 2020 c 341: See note following RCW 82.08.996 .
Tax preference performance statement — 2020 c 341 ss 1 and 2; 2019 c 287 ss 21 and 22: See note following RCW 82.08.996 .
Effective date — 2019 c 287 ss 1-7, 12, and 14-23: See note following RCW 28B.30.903 .
Findings — Intent — 2019 c 287: See note following RCW 28B.30.903 .