82.12.808  <<  82.12.809 >>   82.12.810

RCW 82.12.809

Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers.

(1) Except as provided in subsection (4) of this section, until July 1, 2019, the provisions of this chapter do not apply in respect to the use of new passenger cars, light duty trucks, and medium duty passenger vehicles, which (a) are exclusively powered by a clean alternative fuel or (b) use at least one method of propulsion that is capable of being reenergized by an external source of electricity and are capable of traveling at least thirty miles using only battery power.
(2) The definitions in RCW 82.08.809 apply to this section.
(3) A taxpayer is not liable for the tax imposed in RCW 82.12.020 on the use, on or after July 1, 2019, of a passenger car, light duty truck, or medium duty passenger vehicle that is exclusively powered by a clean alternative fuel or uses at least one method of propulsion that is capable of being reenergized by an external source of electricity and is capable of traveling at least thirty miles using only battery power, if the taxpayer used such vehicle in this state before July 1, 2019, and the use was exempt under this section from the tax imposed in RCW 82.12.020.
(4)(a) For vehicles purchased on or after July 15, 2015, or for leased vehicles for which the lease agreement was signed on or after July 15, 2015, a vehicle is not exempt from use tax as described under subsection (1) of this section if the fair market value of the vehicle exceeds thirty-five thousand dollars at the time the tax is imposed for purchased vehicles, or at the inception of the lease for leased vehicles.
(b) For leased vehicles for which the lease agreement was signed before July 15, 2015, lease payments are exempt from use tax as described under subsection (1) of this section regardless of the vehicle's fair market value at the inception of the lease.
(5) On the last day of January, April, July, and October of each year, the state treasurer, based upon information provided by the department, must transfer from the multimodal transportation account to the general fund a sum equal to the dollar amount that would otherwise have been deposited into the general fund during the prior calendar quarter but for the exemption provided in this section. Information provided by the department to the state treasurer must be based on the best available data. For purposes of this section, the first transfer for the calendar quarter after July 15, 2015, must be calculated assuming only those revenues that should have been deposited into the general fund beginning July 1, 2015.
(6) Lease payments due on or after July 1, 2019, are subject to the taxes imposed under this chapter.
[2015 3rd sp.s. c 44 § 409; 2010 1st sp.s. c 11 § 3; 2005 c 296 § 3.]
NOTES:
Effective date2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Tax preference performance statement2015 3rd sp.s. c 44 §§ 408 and 409: See note following RCW 82.08.809.
Effective date2005 c 296: See note following RCW 82.08.809.