BILL REQ. #: S-2096.5
| State of Washington | 59th Legislature | 2005 Regular Session |
READ FIRST TIME 03/02/05.
AN ACT Relating to tax incentives for clean alternative fuel vehicles; adding new sections to chapter 82.08 RCW; adding new sections to chapter 82.12 RCW; adding a new section to chapter 82.14 RCW; creating a new section; 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 does not apply to sales of new
passenger cars, light duty trucks, and medium duty passenger vehicles,
which are exclusively powered by a clean alternative fuel.
(2) A person taking an exemption under this section must keep
records necessary for the department to verify eligibility under this
section. The 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) As used in this section, "clean alternative fuel" means natural
gas, propane, hydrogen, or electricity, when used as a fuel in a motor
vehicle that meets the California motor vehicle emission standards in
Title 13 of the California code of regulations, effective January 1,
2005, and the rules of the Washington state department of ecology.
NEW SECTION. Sec. 2 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 new
passenger cars, light duty trucks, and medium duty passenger vehicles,
which utilize hybrid technology and have a United States environmental
protection agency estimated highway gasoline mileage rating of at least
forty miles per gallon.
(2) A person taking an exemption under this section must keep
records necessary for the department to verify eligibility under this
section. The 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.
NEW SECTION. Sec. 3 A new section is added to chapter 82.12 RCW
to read as follows:
(1) The provisions of this chapter do not apply in respect to the
use of new passenger cars, light duty trucks, and medium duty passenger
vehicles, which are exclusively powered by a clean alternative fuel.
(2) "Clean alternative fuel" has the same meaning as provided in
section 1 of this act.
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 in respect to the use
of new passenger cars, light duty trucks, and medium duty passenger
vehicles, which utilize hybrid technology and have a United States
environmental protection agency estimated highway gasoline mileage
rating of at least forty miles per gallon.
NEW SECTION. Sec. 5 A new section is added to chapter 82.14 RCW
to read as follows:
The exemptions in sections 1 through 4 of this act are for the
state portion of the sales and use tax and do not extend to any taxes
imposed in this chapter or any other local sales and use taxes.
NEW SECTION. Sec. 6 This act takes effect July 1, 2008.
NEW SECTION. Sec. 7 This act expires January 1, 2011.
NEW SECTION. Sec. 8 If Senate Bill No. 5397 (2005) or House Bill
No. 1397 (2005) is not enacted into law, this act is null and void in
its entirety.