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WAC 263 Fuel cell, wind, landfill gas, and solar energy electric generating facilities sales and use tax exemption.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-263   02/08/1997 Wind, landfill gas, and solar energy electric generating facilities sales and use tax exemption. Wind energy and solar electric generating facilities sales and use tax exemption.Updated 6/19/99.
       
RCW:      
  82.08.02567   03/27/97 Exemptions--Sales of, or labor and services for installation of, machinery and equipment used in generating electricity using wind or sun energy--Exemption certificate--Rules--Expiration of section.
  82.32.300   1997 Department of Revenue to administrator
ETA: None      
INDUSTRY GUIDES:      
SPECIAL NOTICES:    
Subject Title Reference:    
Renewable Energy Industries 05/10/2013 Renewable Energy Systems
Sales and Use Tax Exemption Due to Expire
Renewable Energy Industries 08/30/2011 Solar Sterling Converter Manufactured in Washington Added to Renewable Energy Cost Recovery Incentive Payment Program
Renewable Energy Industries 08/29/2011 Manufacturers of Solar Systems Using Sterling Converters Receive Reduced B&O Tax Rate
Solar Energy 08/30/2011 Solar Sterling Converter Manufactured in Washington Added to Renewable Energy Cost Recovery Incentive Payment Program
Solar Energy 08/29/2011 Manufacturers of Solar Systems Using Sterling Converters Receive Reduced B&O Tax Rate
Renewable Energy Industries 06/07/2011 Sales Tax Exemption on Solar and Other Renewable Energy Systems Change to Program
Solar Energy 06/07/2011 Sales Tax Exemption on Solar and Other Renewable Energy Systems Change to Program
Renewable Energy Industry   6/24/09 Tax Incentives for Generation of Electricity from Renewable Resources
Solar Energy   7/31/09 Solar Energy Systems and Semiconductor Incentives
    6/24/09 Tax Incentives for Generation of Electricity from Renewable Resources
    7/2/09 Solar Energy Systems and Semiconductor Incentives
Power Businesses   04/01/2002 Increase in Tax Deduction for Low Density Power Businesses
Solar Water Systems   05/30/2006 Solar Water Systems - Tax Exemption
Incentives/ Renewable Energy Industry   06/21/2005 Renewable Energy Industry Tax Incentives
Renewable Energy Industry 05/06/10 Renewable Energy Cost Recovery Incentive Program, Modifications to Program
Incentives 05/06/10 Renewable Energy Cost Recovery Incentive Program, Modifications to Program
       
DIRECTIVE: None      
       
RPM: None      
       
WTD: 24 WTD 129 02-0134   RETAIL SALES TAX – ELECTRICITY – WIND – ROAD.The sale or charge for a road is not a charge “for the labor and services rendered in respect to installing the equipment” at a facility generating electricity using wind.
  24 WTD 129 02-0134   RETAIL SALES TAX – ELECTRICITY – BUILDING.Charges for an operations and maintenance building were not exempt as a control building under Rule 263(2)(a)(ii).
OTHER: