BILL REQ. #: S-0637.1
| State of Washington | 58th Legislature | 2003 Regular Session |
Read first time 01/27/2003. Referred to Committee on Highways & Transportation.
AN ACT Relating to providing sales and use tax incentives for alternative vehicles, fuel, and equipment; adding new sections to chapter 82.08 RCW; and adding new sections to chapter 82.12 RCW.
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
clean alternative fuel vehicles. Hybrid vehicles rated at or below
eight thousand five hundred pounds gross vehicle weight rating, must
have an average estimated fuel economy rating, as determined by the
environmental protection agency, of at least forty miles per gallon.
(2) For the purposes of this section, the following definitions
apply.
(a) "Clean alternative fuel vehicle" means motor vehicle, as
defined in RCW 46.04.320, originally designed and equipped by the
manufacturer to operate: (i) Exclusively on natural gas, propane,
hydrogen, or electricity; (ii) as a fuel cell vehicle; or (iii) as a
hybrid vehicle.
(b) "Fuel cell vehicle" means a vehicle that operates on an
electric motor drawing current from combining hydrogen and oxygen in an
electrochemical process.
(c) "Hybrid vehicle" means a vehicle that draws propulsion energy
from both an internal combustion or heat engine and an onboard
rechargeable energy storage device or similar system and employs a
vehicle braking system that recovers waste energy to charge an onboard
energy storage device or any other vehicle that is defined as a hybrid
vehicle in regulations prescribed by the secretary of energy for the
administration of title III of the energy policy act of 1992.
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 clean alternative fuel vehicles. The definitions in section 1 of
this act apply to this section.
NEW SECTION. Sec. 3 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
alternative fuel equipment and electric vehicle recharging equipment or
to sales of or charges made for labor and services rendered in respect
to the original installation of this equipment, but only when the
purchaser provides the seller with an exemption certificate in a form
and manner prescribed by the department.
(2) For purposes of this section and section 4 of this act, the
following definitions apply.
(a) "Alternative fuel" means natural gas, propane, hydrogen, fuel
containing a minimum of eighty-five percent ethanol, and fuel
containing a minimum of twenty percent biodiesel.
(b) "Alternative fuel equipment" means equipment used primarily to
store, hold, or dispense alternative fuel into vehicles.
(c) "Biodiesel" means a fuel as defined in ASTM Standard D6751.
NEW SECTION. Sec. 4 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 alternative fuel equipment and electric vehicle recharging equipment
as defined in section 3 of this act.