Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.12.815 Exemptions -- Property and services related to electrification systems to power heavy duty diesel vehicles

§ 82.12.815. Exemptions -- Property and services related to electrification systems to power heavy duty diesel vehicles

(1) The provisions of this chapter do not apply in respect to the use of machinery and equipment, or to services rendered in respect to constructing structures, installing, constructing, repairing, cleaning, decorating, altering, or improving of structures or machinery and equipment, or tangible personal property that becomes an ingredient or component of structures or machinery and equipment, integral and necessary for the retail sale, lease, or rental of auxiliary power to heavy duty diesel vehicles through onboard or stand-alone electrification systems.

(2) A person taking the exemption under this section must keep records necessary for the department to verify eligibility under this section.

(3) For the purposes of this section, the definitions in RCW 82.04.4338 apply.

(4) This section expires July 1, 2015.

[2006 c 323 § 4.]

Notes:
     Findings -- Intent -- 2006 c 323: See note following RCW 82.04.4338.

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Last modified: April 7, 2009