Washington
Incentives/Policies for Renewables & Efficiency
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Last DSIRE Review: 05/19/2009
| Incentive Type: |
Sales Tax Exemption |
| State: |
Washington |
| Eligible Renewable/Other Technologies: |
Solar Water Heat,
Photovoltaics,
Landfill Gas,
Wind,
Biomass,
Geothermal Electric,
Fuel Cells,
Anaerobic Digestion,
Tidal Energy,
Wave Energy
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| Applicable Sectors: |
Commercial,
Residential,
General Public/Consumer
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| Amount: | 100% Exemption |
| Equipment Requirements: | Systems > 1 kW |
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Authority 1:
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RCW § 82.08.02567
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| Expiration Date: | 6/30/13 |
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Authority 2:
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RCW § 82.08.835
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| Date Enacted: | 3/24/06 |
| Date Effective: | 7/1/2006 |
| Expiration Date: | 6/30/2009 |
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Summary:
In Washington State, tax does not apply to the sales of equipment used to generate electricity using fuel cells, wind, sun, biomass energy, tidal or wave energy, geothermal, anaerobic digestion or landfill gas. HB 2799, passed in 2006, added solar water heating systems to the list of eligible technologies. The tax exemption applies to labor and services related to the installation of the equipment, as well as to the sale of equipment and machinery. Eligible systems are those with a generating capacity of at least 1 kilowatt (kW).
Qualifying tax-exempt solar water heating equipment includes:
- OG-300 rated solar water heating systems
- OG-100 rated solar water heating collectors
- Solar heat exchangers
- Differential solar controllers
- Replacement parts for such equipment
In May 2009, Washington passed SB 6170, effective July 1, 2009. With the passage of this legislation, the sales and use tax exemption was extended to June 30, 2011 for systems generating electricity using fuel cells, wind, sun, biomass energy, tidal or wave energy, geothermal, anaerobic digestion or landfill gas. The tax exemption for solar water heating expired June 30, 2009. Purchasers of the systems listed above may claim an exemption in the form of a remittance. From July 1, 2011 to June 30, 2013, the exemption for the systems described above will be reduced from 100% of the sales and use tax to 75% of the sales and use tax. This bill also extended the exemption for solar energy systems under 10 kW. Purchasers of these systems can provide the seller with an exemption certificate to avoid paying the sales and use tax. This exemption was extended in full until June 30, 2013.
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Please note: The information on the DSIRE web site provides an overview of incentives and other policies, but it should not be used as the only source of information when making purchasing decisions, investment decisions, tax decisions or other binding agreements. Please refer to the individual contact provided in each record to verify that a specific incentive or other policy is applicable to your specific project.
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