BILL REQ. #: H-1218.2
| State of Washington | 61st Legislature | 2009 Regular Session |
Read first time 02/02/09. Referred to Committee on Finance.
AN ACT Relating to the development of clean technology within port district properties; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 The legislature finds that it is important
to promote the advancement in clean technology industries within port
district properties throughout the state. Therefore, it is the intent
of the legislature to encourage the development of clean technology
industries by providing certain incentives to site those industries at
port district properties that serve as incubators for the development
of clean technology.
NEW SECTION. Sec. 2 A new section is added to chapter 82.08 RCW
to read as follows:
(1) The tax imposed by RCW 82.08.020 does not apply to the sales of
material or labor used directly in the construction of new facilities
within port district properties that serve as incubators for the
development of clean technology industries, or to the sales of
machinery or equipment used directly in the development of clean
technology from such port district properties.
(2) The purchaser must provide the seller with an exemption
certificate in a form and manner prescribed by the department by rule.
The seller must retain a copy of the certificate for the seller's
files.
(3) For the purposes of this section:
(a) "Clean technology" means products and services that use
renewable materials and energy sources, decrease the use of natural
resources, cut or eliminate emissions and wastes, and add economic
value compared to traditional alternatives; and
(b) "Machinery and equipment" means industrial fixtures, devices,
and support facilities that are integral and necessary to the
development of clean technology. "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.
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 materials and labor used directly in the construction of new
facilities within port district properties that serve as incubators for
the development of clean technology industries, or to the sales of
machinery or equipment used directly in the development of clean
technology from such port district properties.
(2) The definitions in section 2 of this act apply to this section.