RCW 82.12.996Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels. (Expires July 1, 2030.)(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 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: See note following RCW 82.29A.125.Findings—Intent—2019 c 287: See note following RCW 28B.30.903.
Washington Legal Code