| Passed by the Senate March 10, 2004 YEAS 48 ________________________________________ President of the Senate Passed by the House March 10, 2004 YEAS 97 ________________________________________ Speaker of the House of Representatives | I, Milton H. Doumit, Jr., Secretary of the Senate of the State of Washington, do hereby certify that the attached is SENATE BILL 6490 as passed by the Senate and the House of Representatives on the dates hereon set forth. ________________________________________ Secretary | |
| Approved ________________________________________ Governor of the State of Washington | Secretary of State State of Washington |
| State of Washington | 58th Legislature | 2004 Regular Session |
Read first time 01/21/2004. Referred to Committee on Ways & Means.
AN ACT Relating to exempting fuel cells from sales and use taxes; and amending RCW 82.08.02567 and 82.12.02567.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.08.02567 and 2001 c 213 s 1 are each amended to
read as follows:
(1) The tax levied by RCW 82.08.020 shall not apply to sales 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.
(3) This section expires June 30, 2009.
Sec. 2 RCW 82.12.02567 and 2003 c 5 s 6 are each amended to read
as follows:
(1) The provisions of this chapter shall not apply 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.