A sales and use tax exemption begins July 1, 2020 on purchases of:
- Batteries and battery packs used to power electric marine propulsion systems or hybrid electric marine propulsion systems with a continuous power greater than fifteen kilowatts.
- New shoreside batteries purchased and installed for the purpose of reducing grid demand when charging electric and hybrid vessels.
- The labor and services rendered in respect to installing, repairing, altering, or improving marine batteries or battery packs, or shoreside batteries and shoreside battery infrastructure.
- In order to receive the exemption on qualified purchases, buyers must provide the seller a completed Buyer’s retail sales tax exemption certificate.
- If you are a registered business who is also the buyer, you must complete the buyer’s tax preference addendum in My DOR when filing your excise tax return.
- When reporting such sales on your excise tax return, use deduction, 'Sales of Batteries / Infrastructure for Electric and Hybrid Vessels'.
- If you file by paper, you will need to use the “Other” deduction and write in “Sales of Batteries/ Infrastructure for Electric and Hybrid Vessels”.
Expires July 1, 2030
For questions about the program, call 360-705-6705.