Breakthrough Technologies Institute - Fuel Cells 2000

4. INCENTIVES/MARKET STIMULATION
POWER GENERATION
Sales and Use Tax Exemption
http://apps.leg.wa.gov/WAC/default.aspx?cite=458-20-263
The retail sales and use tax exemptions apply to the purchase, lease and/or use of
machinery and equipment used directly in generating electricity using fuel cells, wind,
landfill gas, or solar energy as the principal source of power. Minimum generating
capacity must be at least 200 W.
Examples of qualifying fuel cell machinery and equipment used as the principal source
of power include: fuel cell assemblies; fuel storage and delivery systems; power
inverters; transmitters; transformers; power poles; power lines; and connectors to the
utility grid system or point of use.
Contact:
Washington State Department of Revenue
Taxpayer Services
PO Box 47478
Olympia, WA 98504-7478
Phone: 1-800-647-7706
E-mail: https://dor.wa.gov/content/contactus/Email/TaxQuestions.aspx
Web: http://dor.wa.gov/Default.aspx
VEHICLES
Alternative Fuel Vehicle Retail Sales Tax Exemption
http://search.leg.wa.gov/pub/textsearch/ViewRoot.asp?Action=Html&Item=2&X=315110
719&p=1
Washington’s retail sales tax does not apply to sales of new passenger cars, light duty
trucks, and medium duty passenger vehicles, which are exclusively powered by a clean
alternative fuel. “Clean alternative fuel" means natural gas, propane, hydrogen, or
electricity, when used as a fuel in a motor vehicle that meets the California motor vehicle
emission standards in Title 13 of the California code of regulations, effective January 1,
2005, and the rules of the Washington state department of ecology. This exemption
becomes effective on January 1, 2009 and expires on January 1, 2011.
Contact:
Washington State Department of Revenue
Phone: (800) 647-7706
E-mail: https://dor.wa.gov/content/contactus/Email/TaxQuestions.aspx
Web: http://dor.wa.gov/content/contactus
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