BILL REQ. #:  H-1988.1 

READ FIRST TIME 02/18/09.   

     AN ACT Relating to solar water heating tax exemptions; amending RCW 82.08.835 and 82.12.835; repealing 2006 c 218 s 4 (uncodified); and providing expiration dates.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1   RCW 82.08.835 and 2006 c 218 s 1 are each amended to read as follows:
     (1) The tax levied by RCW 82.08.020 shall not apply to sales of OG-300 rated solar water heating systems, OG-100 rated solar water heating collectors, solar heat exchangers, or differential solar controllers, including associated components and repair and replacement parts for such equipment, or to sales of or charges made for labor and services rendered in respect to installing, repairing, cleaning, altering, or improving such equipment or associated 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.
     (3) Unless the context clearly requires otherwise, the definitions in this subsection apply throughout this section.
     (a) "OG-300 rated solar water heating system" means those fully integrated solar water heating systems that have been rated as having met the operational guidelines currently set and listed by the solar rating and certification corporation.
     (b) "OG-100 rated solar water heating collector" means those collectors that convert light energy to heat and that have been rated as having met the operational guidelines currently set and listed by the solar rating and certification corporation.
     (c) "Solar heat exchanger" means a device that is used to transfer heat from one fluid to another through a separating wall.
     (d) "Differential solar controller" means a controlling device that reads and adjusts the temperature at the solar water heating collector and the heated water collection tank.
     (e) "Associated component" includes all tangible personal property which is attached to and a part of a solar water heating system, solar water heating collector, solar heat exchanger, or differential solar controller as defined under this section.
     (4) This section expires July 1, 2015.

Sec. 2   RCW 82.12.835 and 2006 c 218 s 2 are each amended to read as follows:
     (1) The provisions of this chapter shall not apply in respect to the use of OG-300 rated solar water heating systems, OG-100 rated solar water heating collectors, solar heat exchangers, or differential solar controllers; associated components; repair and replacement parts for such equipment; or to sales of or charges made for labor and services rendered in respect to installing, repairing, cleaning, altering, or improving such equipment and associated components.
     (2) For the purposes of this section, the definitions in RCW 82.08.835 apply.
     (3) This section expires July 1, 2015.

NEW SECTION.  Sec. 3   2006 c 218 s 4 (uncodified) is repealed.