BILL REQ. #:  Z-0666.1 

Read first time 02/11/09.   Referred to Committee on Technology, Energy & Communications.

     AN ACT Relating to sales and use tax exemptions for certain plug-in hybrid electric vehicles; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; creating a new section; providing an effective date; providing an expiration date; and declaring an emergency.

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 does not apply to sales of new qualified plug-in hybrid electric vehicles.
     (2) The seller must keep records necessary for the department to verify eligibility under this section.
     (3) As used in this subsection, "qualified plug-in hybrid electric vehicles" means passenger cars, light duty trucks, and medium duty passenger vehicles that:
     (a) Draw propulsion power from:
     (i) A rechargeable traction battery with at least 4 kilowatt hours of capacity; and
     (ii) Directly or indirectly, an internal combustion engine; and
     (b) Use an off-board source of energy to recharge such battery.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.12 RCW to read as follows:
     (1) The provisions of RCW 82.12.020 do not apply in respect to the use of new qualified plug-in hybrid electric vehicles.
     (2) The term "qualified plug-in hybrid electric vehicles" has the same meaning as in section 1 of this act.

NEW SECTION.  Sec. 3   This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2009.

NEW SECTION.  Sec. 4   This act expires January 1, 2014.

NEW SECTION.  Sec. 5   The expiration of sections 1 and 2 of this act do not affect any existing right acquired or liability or obligation incurred under the expired sections or under any rule or order adopted under those statutes nor do they affect any proceeding instituted under them.