WAC 273

Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
82.16.110

Renewable energy system cost recovery -- Definitions.

82.16.120

Renewable energy system cost recovery -- Application to light/power business -- Certification -- Limitations.

82.16.130

Renewable energy system cost recovery -- Light/power business tax credit.

82.16.140

Renewable energy system cost recovery -- Report to legislature.

Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-273

Renewable Energy System Cost Recovery

458-20-273

Renewable Energy System Cost Recovery WAC 458-20-273 (Rule 273) explains the cost recovery incentive program for renewable energy systems. Rule 273 is amended to provide appeal rights to a determination by the Department of Revenue regarding a: (1) revocation or denial of approval to certify a renewable energy system for eligibility in the incentive payment program or (2) revocation or denial of approval to certify a module, inverter, or blade as manufactured in Washington state for purposes of increased factors in calculating the amount of incentive payments.

458-20-273

Renewable energy system cost recovery WAC 458-20-273 Renewable energy system cost recovery explains the renewable energy incentive program created by the enabling statutes found at RCW 82.16.110 through 82.16.130. Senate Bill 5526 (Chapter 179, Laws of 2011) amended RCW 82.16.110 through RCW 82.16.120 adding solar stirling converters manufactured in Washington to the list of qualified renewable energy devices or components.

458-20-273

Renewable Energy System Cost Recovery. WAC 458-20-273 (Rule 273) explains the cost recovery incentive program for renewable energy systems. The Department has amended Rule 273 to recognize ESSB 6170 (chapter 469, Laws of 2009) and ESSB 6658 (chapter 202, Laws of 2010).

458-20-273

Renewable Energy System Cost Recovery WAC 458-20-273 (Rule 273) explains the cost recovery incentive program for renewable energy systems. Rule 273 is amended to provide appeal rights to a determination by the Department of Revenue regarding a: (1) revocation or denial of approval to certify a renewable energy system for eligibility in the incentive payment program or (2) revocation or denial of approval to certify a module, inverter, or blade as manufactured in Washington state for purposes of increased factors in calculating the amount of incentive payments.

458-20-273

WAC 458-20-273 (Rule 273) explains the cost recovery incentive program for renewable energy systems. Rule 273 is amended to provide appeal rights to a determination by the Department of Revenue regarding a: (1) revocation or denial of approval to certify a renewable energy system for eligibility in the incentive payment program or (2) revocation or denial of approval to certify a module, inverter, or blade as manufactured in Washington state for purposes of increased factors in calculating the amount of incentive payments.

458-20-273

WAC 458-20-273 Renewable Energy System Cost Recovery WAC 458-20-273 (Rule 273) explains the cost recovery incentive program for renewable energy systems. Rule 273 is amended to provide appeal rights to a determination by the Department of Revenue regarding a: (1) revocation or denial of approval to certify a renewable energy system for eligibility in the incentive payment program or (2) revocation or denial of approval to certify a module, inverter, or blade as manufactured in Washington state for purposes of increased factors in calculating the amount of incentive payments.

Excise Tax Advisories (ETA)
Document Reference Description Date of Issue Status
3197.2015

Renewable Energy System Cost Recovery Incentive and Condominiums. This ETA addresses how a condominium unit owner can meet the unity of ownership requirement under WAC 458-20-273 to qualify for the renewable energy system cost recovery program set forth in RCW 82.16.110 to .130.

Special Notices (SN)
Document Reference Description Date of Issue Status
N/A

Renewable Energy Systems Sales and Use Tax Exemption Due to Expire

N/A

Tax Incentives for Generation of Electricity from Renewable Resources

N/A

Sales/Use Tax Exemption on Purchases of Renewable Energy Systems Extended: Thermal Heat Systems Added; Annual Tax Incentive survey Required for Refund Applicants

N/A

Renewable Energy System Cost Recovery Program - Production Incentive

N/A

Renewable Energy Cost Recovery Incentive Program, Modifications to Program

N/A

Solar Sterling Converter Manufactured in Washington Added to Renewable Energy Cost Recovery Incentive Payment Program

N/A

Renewable Energy Cost Recovery Incentive Program, Modifications to Program

N/A

Sales/Use Tax Exemption on Purchases of Renewable Energy Systems Extended: Thermal Heat Systems Added; Annual Tax Incentive survey Required for Refund Applicants

N/A

Manufacturers of Solar Systems Using Sterling Converters Receive Reduced B&O Tax Rate

N/A

Equipment Approved for "Made in Washington" Renewable Energy Systems Cost Recovery Incentive Payments

N/A

Renewable Energy Industry Tax Incentives

N/A

Reduced B&O tax rate for manufacturers of solar energy systems and certain components of those systems extended; Sales/use tax exemption for processing semiconductor materials amended

Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
32 WTD 22

RULE 273; RCW 82.16.120: RENEWABLE ENERGY SYSTEM INVESTMENT COST RECOVERY INCENTIVE – ELIGIBILITY. A special purpose entity that leases the roof space of a customer of a light and power company, installs its renewable energy system on the roof, and sells the energy produced by the system to the roof owner, does not qualify for a renewable energy system cost recovery incentive under RCW 82.16.120 and WAC 458-20-273.

34 WTD 175

Under RCW 82.32.030, RCW 82.04.140, and RCW 82.04.150, are CSPs, which obtain incentive payments under RCW 82.16.110(2)(a)(i), engaged in business, and therefore, required to register with the Department?