CERTIFICATION OF ENROLLMENT

SECOND SUBSTITUTE HOUSE BILL 2799

Chapter 218, Laws of 2006

59th Legislature
2006 Regular Session



TAX EXEMPTIONS--SOLAR HOT WATER SYSTEMS



EFFECTIVE DATE: 7/1/06

Passed by the House February 11, 2006
  Yeas 95   Nays 1

FRANK CHOPP
________________________________________    
Speaker of the House of Representatives


Passed by the Senate March 8, 2006
  Yeas 47   Nays 0


BRAD OWEN
________________________________________    
President of the Senate
 
CERTIFICATE

I, Richard Nafziger, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SECOND SUBSTITUTE HOUSE BILL 2799 as passed by the House of Representatives and the Senate on the dates hereon set forth.


RICHARD NAFZIGER
________________________________________    
Chief Clerk
Approved March 24, 2006.








CHRISTINE GREGOIRE
________________________________________    
Governor of the State of Washington
 
FILED
March 24, 2006 - 2:45 p.m.







Secretary of State
State of Washington


_____________________________________________ 

SECOND SUBSTITUTE HOUSE BILL 2799
_____________________________________________

Passed Legislature - 2006 Regular Session
State of Washington59th Legislature2006 Regular Session

By House Committee on Finance (originally sponsored by Representatives Chase, Morris, Crouse, Eickmeyer, Clibborn, P. Sullivan, Hunt, McCoy, Miloscia, Grant, Sells, Williams, McCune, Moeller, Conway, Upthegrove, Morrell, Simpson, Kilmer, Kagi, Hudgins, Dunn and Darneille)

READ FIRST TIME 02/07/06.   



     AN ACT Relating to providing tax exemptions for solar hot water systems; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; providing an effective date; and providing an expiration date.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION.  Sec. 1   A new section is added to chapter 82.08 RCW to read as follows:
     (1) The tax levied by RCW 82.08.020 shall not apply to sales of OG-300 rated solar water heating systems, OG-100 rated solar water heating collectors, solar heat exchangers, or differential solar controllers, including repair and replacement parts for such equipment, or to sales of or charges made for labor and services rendered in respect to installing, repairing, cleaning, altering, or improving such equipment.
     (2) A person taking the exemption under this section must keep records necessary for the department to verify eligibility under this section. This exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller shall retain a copy of the certificate for the seller's files.
     (3) Unless the context clearly requires otherwise, the definitions in this subsection apply throughout this section.
     (a) "OG-300 rated solar water heating system" means those fully integrated solar water heating systems that have been rated as having met the operational guidelines currently set and listed by the solar rating and certification corporation.
     (b) "OG-100 rated solar water heating collector" means those collectors that convert light energy to heat and that have been rated as having met the operational guidelines currently set and listed by the solar rating and certification corporation.
     (c) "Solar heat exchanger" means a device that is used to transfer heat from one fluid to another through a separating wall.
     (d) "Differential solar controller" means a controlling device that reads and adjusts the temperature at the solar water heating collector and the heated water collection tank.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.12 RCW to read as follows:
     (1) The provisions of this chapter shall not apply in respect to the use of OG-300 rated solar water heating systems, OG-100 rated solar water heating collectors, solar heat exchangers, or differential solar controllers; repair and replacement parts for such equipment; or to sales of or charges made for labor and services rendered in respect to installing, repairing, cleaning, altering, or improving such equipment.
     (2) For the purposes of this section, the definitions in section 1 of this act apply.

NEW SECTION.  Sec. 3   This act takes effect July 1, 2006.

NEW SECTION.  Sec. 4   This act expires July 1, 2009.


         Passed by the House February 11, 2006.
         Passed by the Senate March 8, 2006.
         Approved by the Governor March 24, 2006.
         Filed in Office of Secretary of State March 24, 2006.