H‑0378.1 _____________________________________________
HOUSE BILL 1105
_____________________________________________
State of Washington 57th Legislature 2001 Regular Session
By Representatives Poulsen, Crouse, Morris, Casada, Ruderman, Esser, DeBolt, Anderson, B. Chandler, Simpson, Wood, Linville, Cooper, Bush, Santos, O'Brien, D. Schmidt, Grant, Romero, Haigh, Kenney, Cody, Lovick, Rockefeller, Murray, McDermott, Edmonds, Schual‑Berke, Kagi, Jackley, Hurst, Lantz and Kessler
Read first time 01/17/2001. Referred to Committee on Technology, Telecommunications & Energy.
_1 AN ACT Relating to exempting electric generating facilities
_2 powered by wind, sun, or landfill gas from sales and use taxes;
_3 amending RCW 82.08.02567 and 82.12.02567; providing an effective
_4 date; providing expiration dates; and declaring an emergency.
_5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
_6 Sec. 1. RCW 82.08.02567 and 1999 c 358 s 4 are each amended to
_7 read as follows:
_8 (1) The tax levied by RCW 82.08.020 shall not apply to sales of
_9 machinery and equipment used directly in generating electricity
10 using wind, sun, or landfill gas as the principal source of power,
11 or to sales of or charges made for labor and services rendered in
12 respect to installing such machinery and equipment, but only if
13 the purchaser develops with such machinery, equipment, and labor a
14 facility capable of generating not less than two hundred
15 ((kilowatts)) watts of electricity and
provides the seller with an
16 exemption certificate in a form and manner prescribed by the
17 department by rule. The seller shall retain a copy of the
18 certificate for the seller's files.
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_1 (2) For purposes of this section and RCW 82.12.02567:
_2 (a) "Landfill gas" means biomass fuel of the type qualified for
_3 federal tax credits under 26 U.S.C. Sec. 29 collected from a
_4 landfill. "Landfill" means a landfill as defined under RCW
_5 70.95.030;
_6 (b) "Machinery and equipment" means industrial fixtures,
_7 devices, and support facilities that are integral and necessary to
_8 the generation of electricity using wind, sun, or landfill gas as
_9 the principal source of power;
10 (c) "Machinery and equipment" does not include: (i) Hand-
11 powered tools; (ii) property with a useful life of less than one
12 year; (iii) repair parts required to restore machinery and
13 equipment to normal working order; (iv) replacement parts that do
14 not increase productivity, improve efficiency, or extend the
15 useful life of machinery and equipment; (v) buildings; or (vi)
16 building fixtures that are not integral and necessary to the
17 generation of electricity that are permanently affixed to and
18 become a physical part of a building;
19 (d) Machinery and equipment is "used directly" in generating
20 electricity by wind energy, solar energy, or landfill gas power if
21 it provides any part of the process that captures the energy of
22 the wind, sun, or landfill gas, converts that energy to
23 electricity, and transforms or transmits that electricity for
24 entry into or operation in parallel with electric transmission and
25 distribution systems.
26 (3) This section expires June 30, ((2005)) 2009.
27 Sec. 2. RCW 82.12.02567 and 1999 c 358 s 10 are each amended to
28 read as follows:
29 (1) The provisions of this chapter shall not apply with respect
30 to machinery and equipment used directly in generating not less
31 than two hundred ((kilowatts)) watts of
electricity using wind,
32 sun, or landfill gas as the principal source of power.
33 (2) The definitions in RCW 82.08.02567 apply to this section.
34 (3) This section expires June 30, ((2005)) 2009.
35 NEW SECTION. Sec. 3. This act is necessary for the immediate
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_1 preservation of the public peace, health, or safety, or support of
_2 the state government and its existing public institutions, and
_3 takes effect July 1, 2001.
‑‑‑ END ‑‑‑
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