Renewable Energy/Green Incentives

Sales and use tax deferral program for clean energy investment projects

Available to:

Persons making purchases of materials and equipment, labor, or services to be incorporated in an eligible “clean technology” investment project.

Program requirements:

An eligible investment project with costs of at least $2 million in either qualified buildings and/or qualified machinery and equipment, for any of the following new, renovated, or expanded:

Ride-share vehicles

Available to:

Public transportation agencies, major employers, and employees of major employers purchasing ride-share vehicles.

Qualifying activity:

To qualify for a sales or use tax exemption, the passenger motor vehicle purchased must:

Clean alternative fuel commercial vehicle and vehicle infrastructure B&O or PUT tax credit

Available to:

Businesses that use commercial vehicles to transport commodities, merchandise, produce, refuse, freight, animals or passengers, using vehicles that use clean alternative fuel. The vehicle must display a WA license plate.

Qualifying activity:

Purchases or leases of new commercial vehicles and qualifying used commercial vehicles with propulsion units that are principally powered by a clean alternative fuel. This includes:

Electric vehicle infrastructure (charging stations), batteries, and fuel cells – sales/use tax exemption, leasehold tax exemption

Available to:

Anyone who purchases an electric vehicle battery or fuel cell, or installs an electric vehicle battery, fuel cell charging station, or hydrogen fueling stations.

A sales tax exemption is available for purchases on or after July 28, 2019, and the use tax exemption is available on purchases on or after Aug. 1, 2019.