BILL REQ. #: S-4114.1
| State of Washington | 59th Legislature | 2006 Regular Session |
Read first time 01/13/2006. Referred to Committee on Water, Energy & Environment.
AN ACT Relating to sales and use tax exemptions to encourage the use of alternative fuels; 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) The tax levied by RCW 82.08.020 does not apply to the sale of,
and labor and services rendered in respect to, tangible personal
property installed on a motor vehicle if the property enables the
vehicle to operate using an alternative fuel. Only parts and other
components that are specific to enabling a motor vehicle to operate
using an alternative fuel are exempt under this section.
(2) 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 must retain a copy of the certificate for
the seller's files.
(3) For the purposes of this section, "alternative fuel" means a
fuel that is at least fifty percent, by volume, alcohol fuel, biodiesel
fuel, biodiesel feedstock, or wood biomass fuel, as these terms are
defined in RCW 82.29A.135.
NEW SECTION. Sec. 2 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 tangible personal property, labor, or services if the property,
labor, or services enable the vehicle to operate using an alternative
fuel. Only parts and other components that are specific to enabling a
motor vehicle to operate using an alternative fuel are exempt under
this section.
(2) For the purposes of this section, "alternative fuel" means a
fuel that is at least fifty percent, by volume, alcohol fuel, biodiesel
fuel, biodiesel feedstock, or wood biomass fuel, as these terms are
defined in RCW 82.29A.135.
NEW SECTION. Sec. 3 This act takes effect July 1, 2006.