| Passed by the House February 11, 2006 Yeas 95 ________________________________________ Speaker of the House of Representatives Passed by the Senate March 8, 2006 Yeas 47 ________________________________________ President of the Senate | I, Richard Nafziger, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SECOND SUBSTITUTE HOUSE BILL 2799 as passed by the House of Representatives and the Senate on the dates hereon set forth. ________________________________________ Chief Clerk | |
| Approved ________________________________________ Governor of the State of Washington | Secretary of State State of Washington |
| State of Washington | 59th Legislature | 2006 Regular Session |
READ FIRST TIME 02/07/06.
AN ACT Relating to providing tax exemptions for solar hot water systems; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; providing an effective date; and providing an expiration 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) The tax levied by RCW 82.08.020 shall not apply to sales of OG-300 rated solar water heating systems, OG-100 rated solar water heating
collectors, solar heat exchangers, or differential solar controllers,
including repair and replacement parts for such equipment, or to sales
of or charges made for labor and services rendered in respect to
installing, repairing, cleaning, altering, or improving such equipment.
(2) A person taking the exemption under this section must keep
records necessary for the department to verify eligibility under this
section. This exemption is available only when the buyer provides the
seller with an exemption certificate in a form and manner prescribed by
the department. The seller shall retain a copy of the certificate for
the seller's files.
(3) Unless the context clearly requires otherwise, the definitions
in this subsection apply throughout this section.
(a) "OG-300 rated solar water heating system" means those fully
integrated solar water heating systems that have been rated as having
met the operational guidelines currently set and listed by the solar
rating and certification corporation.
(b) "OG-100 rated solar water heating collector" means those
collectors that convert light energy to heat and that have been rated
as having met the operational guidelines currently set and listed by
the solar rating and certification corporation.
(c) "Solar heat exchanger" means a device that is used to transfer
heat from one fluid to another through a separating wall.
(d) "Differential solar controller" means a controlling device that
reads and adjusts the temperature at the solar water heating collector
and the heated water collection tank.
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 in respect to
the use of OG-300 rated solar water heating systems, OG-100 rated solar
water heating collectors, solar heat exchangers, or differential solar
controllers; repair and replacement parts for such equipment; or to
sales of or charges made for labor and services rendered in respect to
installing, repairing, cleaning, altering, or improving such equipment.
(2) For the purposes of this section, the definitions in section 1
of this act apply.
NEW SECTION. Sec. 3 This act takes effect July 1, 2006.
NEW SECTION. Sec. 4 This act expires July 1, 2009.