RCW 82.12.996
Exemptions—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 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 § 2; 2019 c 287 § 22.]
NOTES:
Effective date—2020 c 341: See note following RCW 82.08.996.
Tax preference performance statement—2020 c 341 §§ 1 and 2; 2019 c 287 §§ 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.
Structure Revised Code of Washington
82.12.0201 - Dedication of taxes—Comprehensive performance audits.
82.12.0203 - Refinery fuel gas—Value—Tax rate—Local use tax exemption.
82.12.0205 - Exemptions—Waste vegetable oil.
82.12.0207 - Exemptions—Adapted housing—Disabled veterans—Construction.
82.12.0208 - Exemptions—Digital codes.
82.12.022 - Natural or manufactured gas—Use tax imposed—Exemption.
82.12.023 - Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.
82.12.024 - Deferral of use tax on certain users of natural or manufactured gas.
82.12.02525 - Exemptions—Sale of copied public records by state and local agencies.
82.12.0253 - Exemptions—Use of tangible personal property taxable under chapter 82.16 RCW.
82.12.0255 - Exemptions—Nontaxable tangible personal property, warranties, and digital products.
82.12.0256 - Exemptions—Use of motor vehicle and special fuel—Conditions.
82.12.025651 - Exemptions—Use of machinery and equipment by public research institutions.
82.12.025661 - Exemptions—Aircraft maintenance repair—Building construction.
82.12.0261 - Exemptions—Use of livestock.
82.12.0262 - Exemptions—Use of poultry for producing poultry and poultry products for sale.
82.12.0263 - Exemptions—Use of fuel by extractor or manufacturer thereof.
82.12.0264 - Exemptions—Use of dual-controlled motor vehicles by school for driver training.
82.12.0267 - Exemptions—Use of semen in artificial insemination of livestock.
82.12.02685 - Exemptions—Use of tangible personal property related to farmworker housing.
82.12.0271 - Exemptions—Use of wearing apparel only as a sample for display for sale.
82.12.0272 - Exemptions—Use of personal property in single trade shows.
82.12.0273 - Exemptions—Use of pollen.
82.12.02745 - Exemptions—Use by free hospitals of certain items.
82.12.0275 - Exemptions—Use of certain drugs or family planning devices.
82.12.0276 - Exemptions—Use of returnable containers for beverages and foods.
82.12.0277 - Exemptions—Certain medical items.
82.12.0282 - Exemptions—Use of vans as ride-sharing vehicles.
82.12.0283 - Exemptions—Use of certain irrigation equipment.
82.12.0293 - Exemptions—Use of food and food ingredients.
82.12.0294 - Exemptions—Use of feed for cultivating or raising fish for sale.
82.12.0296 - Exemptions—Use of feed consumed by livestock at a public livestock market.
82.12.0297 - Exemptions—Use of food purchased under the supplemental nutrition assistance program.
82.12.031 - Exemptions—Use by artistic or cultural organizations of certain objects.
82.12.0311 - Exemptions—Use of materials and supplies in packing horticultural products.
82.12.0315 - Exemptions—Rental or sales related to motion picture or video productions—Exceptions.
82.12.0316 - Exemptions—Sales of cigarettes by Indian retailers.
82.12.0318 - Exemptions—Use of vapor products sold by Indian retailers.
82.12.032 - Exemption—Use of used park model trailers.
82.12.033 - Exemption—Use of certain used mobile homes.
82.12.034 - Exemption—Use of used floating homes.
82.12.0345 - Exemptions—Use of newspapers.
82.12.0347 - Exemptions—Use of academic transcripts.
82.12.036 - Exemptions and credits—Pollution control facilities.
82.12.037 - Credits and refunds—Bad debts.
82.12.040 - Retailers to collect tax—Penalty.
82.12.045 - Collection of tax on vehicles by county auditor or director of licensing—Remittance.
82.12.060 - Installment sales or leases.
82.12.070 - Cash receipts taxpayers—Bad debts.
82.12.195 - Bundled transactions—Tax imposed.
82.12.207 - Investment data for investment firms.
82.12.215 - Exemptions—Large private airplanes.
82.12.225 - Exemptions—Nonprofit fund-raising activities.
82.12.700 - Exemptions—Vessels sold to nonresidents.
82.12.798 - Exemptions—Use of feminine hygiene products.
82.12.799 - Exemptions—Vessels exempt from registration.
82.12.800 - Exemptions—Uses of vessel, vessel's trailer by manufacturer.
82.12.801 - Exemptions—Uses of vessel, vessel's trailer by dealer.
82.12.803 - Exemptions—Nebulizers.
82.12.804 - Exemptions—Ostomic items.
82.12.805 - Exemptions—Personal property used at an aluminum smelter.
82.12.806 - Exemptions—Use of computer equipment parts and services by printer or publisher.
82.12.807 - Exemptions—Direct mail delivery charges.
82.12.816 - Exemptions—Electric vehicle batteries and fuel cells—Labor and services—Infrastructure.
82.12.817 - Exemptions—Fuel cell electric vehicles.
82.12.820 - Exemptions—Warehouse and grain elevators and distribution centers.
82.12.832 - Exemptions—Use of gun safes.
82.12.834 - Exemptions—Sales/leasebacks by regional transit authorities.
82.12.845 - Use of motorcycles loaned to department of licensing.
82.12.850 - Exemptions—Conifer seed.
82.12.855 - Exemptions—Replacement parts for qualifying farm machinery and equipment.
82.12.860 - Exemptions—Property and services acquired from a federal credit union.
82.12.865 - Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
82.12.875 - Automotive adaptive equipment.
82.12.880 - Exemptions—Animal pharmaceuticals.
82.12.890 - Exemptions—Livestock nutrient management equipment and facilities.
82.12.900 - Exemptions—Anaerobic digesters.
82.12.910 - Exemptions—Propane or natural gas to heat chicken structures.
82.12.920 - Exemptions—Chicken bedding materials.
82.12.925 - Exemptions—Dietary supplements.
82.12.930 - Exemptions—Watershed protection or flood prevention.
82.12.935 - Exemptions—Disposable devices used to deliver prescription drugs for human use.
82.12.940 - Exemptions—Over-the-counter drugs for human use.
82.12.945 - Exemptions—Kidney dialysis devices.
82.12.950 - Exemptions—Steam, electricity, electrical energy.
82.12.956 - Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.
82.12.962 - Exemptions—Use of machinery and equipment in generating electricity.
82.12.965 - Exemptions—Semiconductor materials manufacturing.
82.12.9651 - Exemptions—Gases and chemicals used in production of semiconductor materials.
82.12.970 - Exemptions—Gases and chemicals used to manufacture semiconductor materials.
82.12.975 - Computer parts and software related to the manufacture of commercial airplanes.
82.12.983 - Exemptions—Wax and ceramic materials.
82.12.985 - Exemptions—Insulin.
82.12.995 - Exemptions—Certain limited purpose public corporations, commissions, and authorities.
82.12.996 - Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.
82.12.998 - Exemptions—Weatherization of a residence.
82.12.999 - Exemptions—Joint municipal utility services authorities.
82.12.9994 - Exemptions—Bottled water—Prescription use.
82.12.99941 - Exemptions—Bottled water—Primary water source unsafe.
82.12.9995 - Exemptions—Restaurant employee meals.
82.12.9996 - Exemptions—Vessel deconstruction.
82.12.9999 - Exemptions—Vehicles using clean alternative fuels and electric vehicles.