H-1467.1  _______________________________________________

 

                          HOUSE BILL 2111

          _______________________________________________

 

State of Washington      57th Legislature     2001 Regular Session

 

By Representatives Marine, Pennington and Bush

 

Read first time 02/14/2001.  Referred to Committee on Technology, Telecommunications & Energy.

Providing a sales and use tax exemption for energy efficient buildings.


    AN ACT Relating to a sales tax exemption for green base building construction; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and providing an effective 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) "Green base building" means:  (a) A building where overall energy use is no more than sixty-five percent of the use permitted under the Washington state energy code; or (b) where each efficiency rated component identified in the Washington state energy code is twenty-five percent more efficient than the designated minimum.

    (2) The tax imposed by RCW 82.08.020 does not apply to:

    (a) Site preparation or construction of a green base building;

    (b) Materials used to modify a nonqualifying structure into a green base building.

    (3) The following are not exempt under this section:

    (a) Maintenance or operation of a facility;

    (b) Property with a useful life of less than one year, such as consumables, supplies, and single-use items; or

    (c) Equipment used for administrative or sales functions, such as furniture, filing cabinets, or computers.

 

    NEW SECTION.  Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

    The provisions of this chapter do not apply with respect to the use of:  (1) Materials used to modify a nonqualifying structure into a green base building; or (2) materials used for site preparation or construction of a green base building.  The provisions of section 1 of this act apply to this section.

 

    NEW SECTION.  Sec. 3.  This act takes effect October 1, 2001.

 


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