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82.08.811  <<  82.08.815 >>   82.08.816

RCW 82.08.815

Exemptions — Property and services related to electrification systems to power heavy duty diesel vehicles. (Expires July 1, 2015.)

(1) The tax levied by RCW 82.08.020 does not apply to sales of machinery and equipment, or to services rendered in respect to constructing structures, installing, constructing, repairing, cleaning, decorating, altering, or improving of structures or machinery and equipment, or to sales of tangible personal property that becomes an ingredient or component of structures or machinery and equipment, if the machinery, equipment, or structure is integral and necessary for the retail sale, lease, or rental of auxiliary power to heavy duty diesel vehicles through onboard or stand-alone electrification systems. Structures and machinery and equipment that are used for the retail sale, lease, or rental of auxiliary power to heavy duty diesel vehicles through onboard or stand-alone electrification systems are exempt only on the portion integral and necessary for providing that service.

     (2) A person taking the exemption under this section must keep records necessary for the department to verify eligibility under this section.

     (3) For the purposes of this section, the definitions in RCW 82.04.4338 apply.

     (4) This section expires July 1, 2015.

[2006 c 323 § 3.]

Notes:

     Findings -- Intent -- 2006 c 323: See note following RCW 82.04.4338.