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Current as of January 01, 2025 | Updated by Findlaw Staff
(1) The tax imposed by RCW 82.08.020 does not apply to:
(a) The sale of new battery-powered electric marine propulsion systems with continuous power greater than fifteen kilowatts;
(b) The sale of new vessels equipped with propulsion systems that qualify under (a) of this subsection;
(c)(i) The sale of batteries and battery packs used to exclusively power electric marine propulsion systems or hybrid electric marine propulsion systems, if such systems operate with a continuous power greater than fifteen kilowatts;
(ii) The sale of or charge made for labor and services rendered in respect to installing, repairing, altering, or improving batteries or battery packs that qualify under (c)(i) of this subsection;
(d)(i) The sale of new shoreside batteries purchased and installed for the purpose of reducing grid demand when charging electric and hybrid vessels;
(ii) The sale of or charge made for labor and services rendered in respect to installing, repairing, altering, or improving shoreside batteries;
(iii) The sale of or charge made for labor and services rendered in respect to installing, constructing, repairing, or improving shoreside batteries infrastructure; and
(iv) The sale of tangible personal property that will become a component of shoreside batteries infrastructure.
(2) Sellers may make tax exempt sales under this section only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.
(3) For the purposes of this section:
(a) “Battery” means a secondary battery or storage cell that can be charged, discharged into a load, and recharged many times; and includes one of several different combinations of electrode materials and electrolytes;
(b) “Battery pack” means a group of any number of secondary or rechargeable batteries within a casing and used as a power source for battery-powered electric marine propulsion systems or hybrid electric marine propulsion systems;
(c) “Battery-powered electric marine propulsion system” means a fully electric outboard or inboard motor used by vessels, the sole source of propulsive power of which is the energy stored in the battery packs. The term includes required accessories, such as throttles, displays, and battery packs;
(d) “Hybrid electric marine propulsion system” means a propulsion system that includes two or more sources of propulsion in one design, one of which must be electric;
(e) “Shoreside batteries” means batteries installed at a dock or similar location to provide an electric charge to a vessel powered by an electric marine propulsion system;
(f) “Shoreside batteries infrastructure” means the shoreside battery bank, charging apparatus, and emergency services generator; and
(g) “Vessel” includes every watercraft, other than a seaplane, used or capable of being used as a means of transportation on the water.
(4) This section expires July 1, 2030.
Cite this article: FindLaw.com - Washington Revised Code Title 82. Excise Taxes § 82.08.996. Exemptions--Battery-powered electric marine propulsion systems--Qualifying vessels (Expires July 1, 2030) - last updated January 01, 2025 | https://codes.findlaw.com/wa/title-82-excise-taxes/wa-rev-code-82-08-996/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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