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ENGROSSED SUBSTITUTE HOUSE BILL 1211
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State of Washington60th Legislature2007 Regular Session

By House Committee on Finance (originally sponsored by Representatives Chase, Morris, Upthegrove, Wallace, Kagi, McCune, Moeller, Dunn, Linville and Morrell)

READ FIRST TIME 03/05/07.   



     AN ACT Relating to providing tax exemptions for solar hot water components; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; 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 solar water heating components, including repair and replacement parts for such components, or to sales of or charges made for labor and services rendered in respect to installing, repairing, cleaning, altering, or improving such components.
     (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.

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 in respect to the use of solar water heating components; repair and replacement parts for such components; or to sales of or charges made for labor and services rendered in respect to installing, repairing, cleaning, altering, or improving such components.

NEW SECTION.  Sec. 3   This act expires June 30, 2009.

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