2SHB 1918
As Passed House:
March 4, 2022
Title: An act relating to reducing emissions from outdoor power equipment.
Brief Description: Reducing emissions from outdoor power equipment.
Sponsors: House Committee on Finance (originally sponsored by Representatives Macri, Valdez, Berry, Ryu, Simmons, Peterson, Goodman, Ramel, Kloba, Bateman, Harris-Talley and Pollet).
Brief History:
Committee Activity:
State Government & Tribal Relations: 1/20/22, 1/26/22 [DPS];
Finance: 2/17/22, 2/25/22 [DP2S(w/o sub SGOV)].
Floor Activity:
Passed House: 3/4/22, 81-15.
Brief Summary of Second Substitute Bill
  • Exempts small engine zero-emission outdoor power equipment from state and local sales and use taxes through 2032, and includes a tax preference performance statement.
Majority Report: The substitute bill be substituted therefor and the substitute bill do pass.Signed by 4 members:Representatives Valdez, Chair; Lekanoff, Vice Chair; Dolan and Gregerson.
Minority Report: Do not pass.Signed by 3 members:Representatives Volz, Ranking Minority Member; Walsh, Assistant Ranking Minority Member; Graham.
Staff: Jason Zolle (786-7124).
Majority Report: The second substitute bill be substituted therefor and the second substitute bill do pass and do not pass the substitute bill by Committee on State Government & Tribal Relations.Signed by 16 members:Representatives Frame, Chair; Berg, Vice Chair; Walen, Vice Chair; Orcutt, Ranking Minority Member; Chase, Chopp, Harris-Talley, Morgan, Orwall, Ramel, Springer, Stokesbary, Thai, Vick, Wylie and Young.
Minority Report: Do not pass.Signed by 1 member:Representative Dufault, Assistant Ranking Minority Member.
Staff: Tracey Taylor (786-7152).

Sales and Use Taxes.
The State of Washington levies a 6.5 percent sales tax on each retail sale of tangible personal property, services, digital goods and services, and certain other specified goods and services, subject to a number of exemptions and exceptions.


For items purchased in other states with a lower sales tax rate than Washington, or items purchased from sellers who are not authorized to collect a sales tax, the user of the item must pay a use tax to the state equal to 6.5 percent.


The governing body of a city or county is authorized to impose an additional local sales or use tax on any occurrence that is taxable by the state.  This necessarily means that any sale or use that is exempt from the state sales tax is also exempt from any local sales or use taxes.


Tax Preference Evaluation.
Every bill that enacts a new tax credit or exemption must include a tax preference performance statement.  The statement must describe the purpose of the tax credit or exemption, including an indication as to whether the credit or exemption is intended to:

  • induce certain behavior by taxpayers;
  • improve industry competitiveness;
  • create or retain jobs;
  • reduce structural inefficiencies in the tax structure;
  • provide tax relief for certain businesses or individuals; or
  • achieve another general purpose.


The Joint Legislative Audit and Review Committee (JLARC) is tasked with reviewing tax preferences to evaluate the impacts of the tax preference and to assess whether the preference is achieving the Legislature's stated intent.

Summary of Second Substitute Bill:

Outdoor power equipment is defined as equipment designed or marketed for use in an outdoor setting in the management of vegetation, landscaped outdoor spaces, or built spaces.  Examples include leaf blowers, wood chippers, and snow blowers.


Zero-emission equipment is defined as equipment that is powered by a source that does not produce exhaust gas other than water, and that is powered by an engine that produces a gross horsepower of less than 25 horsepower at or below 19 kilowatts (or is designed to produce less than 25 horsepower).  Examples include equipment powered by batteries or through a plugged-in electric cord.

State Sales and Use Taxes.

The sale of zero-emission outdoor power equipment is exempt from the 6.5 percent state sales and use taxes.  The stated purpose of this tax preference, for purposes of JLARC's review, is to encourage the use of zero-emission outdoor power equipment, as a means to reduce the emissions of greenhouse gases and air pollution.  The tax preference begins January 1, 2023, and expires January 1, 2033.


Sellers are encouraged to notify customers that the state sales tax rate is 0 percent for zero-emission outdoor power equipment.

Appropriation: None.
Fiscal Note: Available.
Effective Date: The bill takes effect 90 days after adjournment of the session in which the bill is passed.
Staff Summary of Public Testimony (State Government & Tribal Relations):

(In support) The state has been working to reduce the use of fossil fuels and promote zero-emission technology, vehicles in particular.  This has led to an examination of what other states around the country are doing to reduce gas-powered outdoor power equipment.  Outdoor power equipment emits pollutants into the atmosphere, and the pollution from an hour of use of a gas-powered leaf-blower is equivalent to driving 1,100 miles.  California enacted a statewide ban.  This bill takes a different approach, however, by having the public sector lead by example through its procurement.  The bill does not ban any outdoor power equipment, but it does place a tax surcharge and tax preference on outdoor power equipment to discourage the use of gas and encourage the use of zero-emission technologies.  The California ban is relevant though, because it has such a big impact on the market, and as that ban goes into effect, it will drive innovation and there will be a greater variety of electric equipment available at lower cost.  The climate emergency is real and we must write policies accordingly.


(Opposed) This bill will affect anyone who works outdoors from golf courses to landscapers.  Most are moving toward battery-powered equipment but it sometimes does not work as well.  Small family-run operations will face a hardship under this tax surcharge.  The tax penalizes people when electric equipment is not available.  The prohibition on government purchases will make it hard for special purpose districts to complete their work.  Let the market take care of this as equipment improves and costs come down.  The technology we currently have is not ready yet to support this type of policy.


(Other) The idea of a sales tax exemption is good, but the increase in tax will be punitive on smaller local agencies.  Phasing out the purchase of gas-powered equipment is good, but January 2025 is a very aggressive date.  Governments are writing their budgets now.  There should be a way to ensure that local agencies can piggyback on state purchasing through DES.  There needs to be an exception for emergency equipment used in firefighting, like chainsaws.  Electric and battery equipment are insufficient to cut large trees in a wildfire situation, and taking batteries into the backcountry is a real concern.

Staff Summary of Public Testimony (Finance):

(In support) Government will be setting the example for the public sector by transitioning to cleaner fuels and technology to protect public and environmental health.  This bill focuses on the smaller equipment.  California enacted a statewide mandate for the entire state that begins a year earlier than this bill.  We anticipate that the large California market will influence the development of electric-powered landscaping equipment.  This equipment is a big producer of particulate pollutants and has a negative impact on the health of the workers in the landscaping sector.

By providing a sales tax waiver for buying clean equipment, the private sector is encouraged to make green choices.  It avoids a mandate like California.
(Opposed) There are still practical concerns due to the lack of real green alternatives to some of the equipment needed for utility vegetation management, golf course maintenance,  and pest control management.  This makes it difficult for many agencies and local governments to comply with the requirements of this bill.  In fact, many of the zero-emission options for the outdoor power equipment are impracticable.  The zero-emission pesticide sprayers cannot meet the calibration requirements of the pesticides.  With few options in the zero-emission power equipment market, it would be best to provide some exemptions or delay implementation.


(Other) The work done on this bill is much appreciated; however, there are still concerns with the requirements in section 3 of the bill that apply to the procurement of outdoor power equipment by local government and state agencies.  Unfortunately, technology has not caught up to the demands for the equipment.  Moreover, there will be a need for charging upgrades and portals.  It is suggested that a January 1, 2025, effective date for this section would be more realistic and allow for governments and agencies to make plans.  Another option is to allow the Department of Enterprise Services greater waiver authority.

Persons Testifying (State Government & Tribal Relations): (In support) Representative Nicole Macri, prime sponsor; Leah Missik, Climate Solutions; Joe Kunzler; and Andrew Cronolm.
(Opposed) Heather Hansen, Washington Friends of Farms and Forests; Bill Ackerley, Marcus Harness, and Greg Van Hollebeke, Western Washington Golf Course Superintendents Association; Tommy Gantz, Association of Washington Business; and Jerrold Bonagofsky, Washington Contract Loggers Association.
(Other) Roxanne Miles, Pierce County Parks and Recreation; and Julie Gilling, Department of Natural Resources.
Persons Testifying (Finance): (In support) Representative Nicole Macri, prime sponsor; and Leah Missik, Climate Solutions.
(Opposed) Bill Ackerley and Greg Van Hollebeke, Western Washington Golf Course Superintendents Association.
(Other) Doug Levy, Washington Recreation and Park Association; Angela Beehler, Benton County Mosquito Control District; Axel Swanson, Washington State Association of County Engineers; Owen Rowe, Washington State Parks and Recreation Commission; Bill Clarke, Washington Public Utility District Association; and Clark McIsaac, Snohomish Public Utility District.
Persons Signed In To Testify But Not Testifying (State Government & Tribal Relations): None.
Persons Signed In To Testify But Not Testifying (Finance): None.