Provides that, in computing the tax imposed under chapter 82.04 RCW, a credit is allowed for the purchase of an alternative power generation device by an eligible person. The credit is equal to the lesser of fifty percent of the cost of the alternative power generation device or fifty thousand dollars.

Declares that "alternative power generation device" means a device capable of providing electrical power for gasoline service station pumps during periods when regular electrical power is lost including, but not limited to, portable generators, standby generators, emergency generators, or other power generation devices.

Declares that "eligible person" means a person selling motor vehicle or special fuel from a gasoline service station, or other facility, with at least four fuel pumps.

Expires June 30, 2011.

Takes effect August 1, 2007.