_______________________________________________
HOUSE
BILL 2290
_______________________________________________
Passed
Legislature - 1996 Regular Session
State of Washington 54th
Legislature 1996 Regular Session
By
Read first time 01/09/96.
Referred to Committee on Finance.
Exempting
construction of wind energy and solar electric generating facilities from sales
and use tax.
AN ACT
Relating to exempting construction of wind energy and solar electric generating
facilities from sales and use tax; adding a new section to chapter 82.08 RCW;
adding a new section to chapter 82.12 RCW; providing an effective date; and
providing expiration dates.
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 machinery and
equipment used directly in generating electricity using the wind or sun energy
as the principal source of power, or to sales of or charges made for labor and
services rendered in respect to installing such machinery and equipment, but
only if the purchaser develops with such machinery, equipment, and labor a
facility capable of generating not less than two hundred kilowatts of
electricity and provides the seller with an exemption certificate in a form and
manner prescribed by the department by rule, and the purchaser provides the
department with a duplicate of the certificate or a summary of exempt sales as
the department may require. The seller shall retain a copy of the certificate
for the seller's files.
(2)
For purposes of this section and section 2 of this act:
(a)
"Machinery and equipment" is defined as provided in RCW 82.08.02565;
(b)
Machinery and equipment is "used directly" in generating electricity
by wind or solar power if it provides any part of the process that captures the
energy of the wind or sun, converts that energy to electricity, and transforms
or transmits that electricity for entry into electric transmission and
distribution systems.
(3)
This section expires June 30, 2005.
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 with respect to machinery and
equipment used directly in generating not less than two hundred kilowatts of
electricity using the wind or sun as the principal source of power, but only
when the user provides the department with:
(a) An
exemption certificate in a form and manner prescribed by the department within
sixty days of the first use of such machinery and equipment in this state; or
(b) An
annual summary listing the machinery and equipment by January 31st of the year
following the calendar year in which the machinery and equipment is first used
in this state.
(2)
The definitions in section 1 of this act apply to this section.
(3)
This section expires June 30, 2005.
NEW SECTION. Sec. 3. This act
shall take effect July 1, 1996.
