RCW 82.96.050: State and local energy excise taxes—Rates. (Effective January 1, 2028.)

(1) The rates of the state and local renewable energy excise taxes authorized in RCW 82.96.040 and 36.29.220 on qualified renewable energy facilities are as follows:

(a)(i) The state renewable energy excise tax rate is $968 per year per megawatt of nameplate capacity of alternating current power for a qualified renewable energy facility that uses solar energy to generate electricity.

(ii) The local renewable energy excise tax rate is $2,905 per year per megawatt of nameplate capacity of alternating current power for a qualified renewable energy facility that uses solar energy to generate electricity.

(b)(i) The state renewable excise tax rate is $1,200 per year per megawatt of nameplate capacity of alternating current power for a qualified renewable energy facility that uses wind energy to generate electricity.

(ii) The local renewable energy excise tax rate is $3,600 per year per megawatt of nameplate capacity of alternating current power for a qualified renewable energy facility that uses wind energy to generate electricity.

(2) The rates of the state and local renewable energy excise taxes authorized in RCW 82.96.040 and 36.29.220 on battery electric storage system are as follows:

(a) The state renewable energy excise tax is $156 per megawatt-hour of battery electric storage system capacity.

(b) The local renewable energy excise tax is $467 per megawatt-hour of battery electric storage system capacity.

(3) The rates in this section apply for the lifetime of the qualified renewable energy facility or the battery electric storage system or until the qualified renewable energy facility or the battery electric storage system repowers.