RCW 82.16.180
Solar modules—Sale and installation tax incentives.
(1) Any person who sells a solar module to a customer-owner, or who receives compensation from a customer-owner in exchange for installing a solar module for use in a residential-scale system or commercial-scale system in Washington must provide to the customer-owner current information regarding the tax incentives available to the customer-owner under Washington law, including the scheduled expiration date of any tax incentives and the maximum period of time during which the customer-owner may benefit from any tax incentives, based on the law as it existed on the date of sale or installation of the solar module.
(2) The definitions in RCW 82.16.160 apply to this section.
(3) For the purposes of this section, "solar module" has the same meaning as provided in RCW 82.16.110.
(4) The legislature finds that the practices covered by this section are matters vitally affecting the public interest for the purpose of applying the consumer protection act, chapter 19.86 RCW. A violation of this section is not reasonable in relation to the development and preservation of business and is an unfair or deceptive act or practice in the conduct of trade or commerce and an unfair method of competition. Violations of this section may be enforced by the attorney general under the consumer protection act, chapter 19.86 RCW.
[ 2017 3rd sp.s. c 36 § 9.]
NOTES:
Findings—Intent—Effective date—2017 3rd sp.s. c 36: See notes following RCW 82.16.130.
Structure Revised Code of Washington
Chapter 82.16 - Public Utility Tax.
82.16.020 - Public utility tax imposed—Additional tax imposed—Deposit of moneys.
82.16.023 - Tax preferences—Expiration dates.
82.16.030 - Taxable under each schedule if within its purview.
82.16.0421 - Exemptions—Sales to electrolytic processing businesses.
82.16.045 - Exemptions and credits—Pollution control facilities.
82.16.046 - Exemptions—Operation of state route No. 16.
82.16.047 - Exemptions—Ride sharing.
82.16.0491 - Credit—Contributions to an electric utility rural economic development revolving fund.
82.16.0495 - Credit—Electricity sold to a direct service industrial customer.
82.16.0497 - Credit—Light and power business, gas distribution business.
82.16.0498 - Credit—Sales of electricity or gas to an aluminum smelter.
82.16.0499 - Credit—Businesses that hire veterans.
82.16.050 - Deductions in computing tax.
82.16.053 - Deductions in computing tax—Light and power businesses.
82.16.055 - Deductions relating to energy conservation or production from renewable resources.
82.16.060 - May be taxed under other chapters.
82.16.100 - Solid waste business not subject to chapter.
82.16.110 - Renewable energy system cost recovery—Definitions.
82.16.130 - Renewable energy system cost recovery—Light/power business tax credit.
82.16.150 - Light and power business—Liability.
82.16.160 - Definitions—Renewable energy tax incentives.
82.16.165 - Annual production incentive certification.
82.16.175 - Shared commercial solar projects—Organization and administration.
82.16.180 - Solar modules—Sale and installation tax incentives.
82.16.182 - Community solar projects—Definitions.
82.16.183 - Community solar projects.
82.16.184 - Credit—Community solar projects.
82.16.185 - Credit—State energy performance standard—Early adoption incentive program.
82.16.305 - Exemptions—Joint municipal utility services authorities.
82.16.310 - Exemptions—Sales by a gas distribution business.
82.16.315 - Exemptions—Sales of electricity or gas to silicon smelters.
82.16.320 - Exemptions—Qualifying grants—National emergency or state of emergency.