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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 06/27/2014 Exemptions from retail sales and use taxes for qualifying electric generating and thermal heat producing systems using renewable energy sources

This is the interpretive rule for RCW 82.08.962, 82.08.963, 82.12.962, and 82.12.963 that provide retail sales and use tax exemptions for machinery and equipment used directly in generating electricity or producing heat using qualified renewable energy sources. The amendment of this rule was to incorporate legislative changes, including the most recent at Chapter 13, 2013 Laws, 2nd Special Session and to generally update this rule by recognizing new technology.
  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 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
Renewable Energy Industry 09/23/2009 Renewable Energy System Cost Recovery Program - Production Incentive
Solar Energy   7/31/09 Solar Energy Systems and Semiconductor Incentives
    7/2/09 Solar Energy Systems and Semiconductor Incentives
Renewable Energy Industry   6/24/09 Tax Incentives for Generation of Electricity from Renewable Resources
    6/24/09 Tax Incentives for Generation of Electricity from Renewable Resources
Solar Water Systems   05/30/2006 Solar Water Systems - Tax Exemption
Incentives/ Renewable Energy Industry   06/21/2005 Renewable Energy Industry Tax Incentives
Power Businesses   04/01/2002 Increase in Tax Deduction for Low Density Power Businesses
       
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: