BILL REQ. #: H-2146.1
| State of Washington | 61st Legislature | 2009 Regular Session |
READ FIRST TIME 03/02/09.
AN ACT Relating to extending the expiration dates for existing sales and use tax exemptions related to certain electricity generation; amending RCW 82.08.02567 and 82.12.02567; providing an effective date; providing an expiration date; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.08.02567 and 2004 c 152 s 1 are each amended to
read as follows:
(1) The tax levied by RCW 82.08.020 shall not apply to sales to a
qualifying utility, or to a person contracting with a qualifying
utility for the sale of electric power generated by a facility
containing machinery and equipment, of machinery and equipment used
directly in generating electricity using fuel cells, wind, sun, or
landfill gas as the principal source of power, or to sales of or
charges made for labor and services rendered in respect to installing
such machinery and equipment, but only if the purchaser develops with
such machinery, equipment, and labor a facility capable of generating
not less than two hundred watts of electricity and 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.
(2) For purposes of this section and RCW 82.12.02567:
(a) "Landfill gas" means biomass fuel of the type qualified for
federal tax credits under 26 U.S.C. Sec. 29 collected from a landfill.
"Landfill" means a landfill as defined under RCW 70.95.030;
(b) "Machinery and equipment" means industrial fixtures, devices,
and support facilities that are integral and necessary to the
generation of electricity using fuel cells, wind, sun, or landfill gas
as the principal source of power;
(c) "Machinery and equipment" does not include: (i) Hand-powered
tools; (ii) property with a useful life of less than one year; (iii)
repair parts required to restore machinery and equipment to normal
working order; (iv) replacement parts that do not increase
productivity, improve efficiency, or extend the useful life of
machinery and equipment; (v) buildings; or (vi) building fixtures that
are not integral and necessary to the generation of electricity that
are permanently affixed to and become a physical part of a building;
(d) Machinery and equipment is "used directly" in generating
electricity with fuel cells or by wind energy, solar energy, or
landfill gas power if it provides any part of the process that captures
the energy of the wind, sun, or landfill gas, converts that energy to
electricity, and stores, transforms, or transmits that electricity for
entry into or operation in parallel with electric transmission and
distribution systems;
(e) "Fuel cell" means an electrochemical reaction that generates
electricity by combining atoms of hydrogen and oxygen in the presence
of a catalyst;
(f) "Qualifying utility" means an electric utility that is required
to use eligible renewable resources under RCW 19.285.040;
(g) "Person" means the same as person under RCW 82.04.030.
(3) This section expires June 30, 2009.
Sec. 2 RCW 82.12.02567 and 2004 c 152 s 2 are each amended to
read as follows:
(1) The provisions of this chapter shall not apply to a qualifying
utility, or to a person contracting with a qualifying utility for the
sale of electric power generated by a facility containing machinery and
equipment, with respect to machinery and equipment used directly in
generating not less than two hundred watts of electricity using fuel
cells, wind, sun, or landfill gas as the principal source of power, or
to the use of labor and services rendered in respect to installing such
machinery and equipment.
(2) The definitions in RCW 82.08.02567 apply to this section.
(3) This section expires June 30, ((2009)) 2020.
NEW SECTION. Sec. 3 This act is necessary for the immediate
preservation of the public peace, health, or safety, or support of the
state government and its existing public institutions, and takes effect
June 30, 2009.