Washington Revised Code Title 82. Excise Taxes § 82.90.020. Definitions

(1) “Applicant” means a person applying for a tax deferral under this chapter.

(2) “Eligible area” means a qualifying commercial center.

(3) “Eligible investment project” means an investment project that is located, as of the date the application required by RCW 82.90.030 is received by the department, in an eligible area.

(5) “Investment project” means an investment in a qualified solar canopy including labor and services rendered in the planning, installation, and construction of the project.

(6) “Meaningful construction” means an active construction site, where excavation of a building site, laying of a structure foundation, or other tangible signs of construction are taking place and that clearly show a progression in the construction process at the location designated by the taxpayer in the application for deferral. Planning, permitting, or land clearing before excavation of the building site, without more, do not constitute “meaningful construction.”

(7) “Operationally complete” means the solar canopy has received its final electrical inspection and is connected to the electrical grid.

(8) “Person” has the meaning given in RCW 82.04.030.

(9) “Qualified solar canopy” means construction of a new solar canopy that has an area of at least 50,000 square feet.

(10) “Qualifying commercial center” means a property currently used for retail, industrial, office, or other commercial purposes, containing a parking area or other area dedicated for both vehicle use and placement of a solar canopy.

(11) “Recipient” means a person receiving a tax deferral under this chapter.