82.12.962  <<  82.12.963 >>   82.12.964

RCW 82.12.963

Exemptions—Use of machinery and equipment using solar energy to generate electricity or produce thermal heat. (Expires June 30, 2018.)

(1) The provisions of this chapter do not apply with respect to machinery and equipment used directly in generating not more than ten kilowatts of electricity or producing not more than three million British thermal units per day using solar energy, or to the use of labor and services rendered in respect to installing such machinery and equipment.
(2) The definitions in RCW 82.08.963 apply to this section.
(3) The exemption provided by this section does not apply:
(a) To the use of machinery and equipment used directly in the generation of electricity using solar energy, or to the use of labor and services rendered in respect to installing such machinery and equipment, when first use within this state of such machinery and equipment, or labor and services, occurs after September 30, 2017; and
(b) To the use of any machinery or equipment used directly in producing thermal heat using solar energy, or to the use of labor and services rendered in respect to installing such machinery or equipment, when first use within this state of such machinery and equipment, or labor and services, occurs after June 30, 2018.
(4) This section expires June 30, 2018.
NOTES:
FindingsIntentEffective date2017 3rd sp.s. c 36: See notes following RCW 82.16.130.
Intent2013 2nd sp.s. c 13: See note following RCW 82.08.963.
Effective date2013 2nd sp.s. c 13: See note following RCW 82.08.956.
Effective date2009 c 469: See note following RCW 82.08.962.
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