| 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 |
|
|
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: | |
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