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82.08.820  <<  82.08.825 >>   82.08.830

RCW 82.08.825

Exemptions — Property and services that enable heavy duty diesel vehicles to operate with onboard electrification systems. (Expires July 1, 2015.)

(1) The tax levied by RCW 82.08.020 does not apply to the sale of, and labor and services rendered in respect to, tangible personal property installed on a heavy duty diesel vehicle if the property enables the vehicle to operate, while parked, through the use of an onboard electrification system. Only parts and other components that are specific to enabling a heavy duty diesel vehicle to operate, while parked, with an onboard electrification system are exempt under this section.

     (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 § 5.]

Notes:

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