{"data":{"id":"us-wa/rcw-82.12.996","jurisdiction":"us-wa","citation":"RCW 82.12.996","heading":"Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels. (Expires July 1, 2030.)","body":"(1) The tax imposed by RCW 82.12.020 does not apply to the use of:\n(a) New battery-powered electric marine propulsion systems with continuous power greater than fifteen kilowatts;\n(b) New vessels equipped with propulsion systems that qualify under (a) of this subsection;\n(c)(i) Batteries and battery packs used to exclusively power electric marine propulsion systems or hybrid electric marine propulsion systems, if such systems operate with a continuous power greater than fifteen kilowatts;\n(ii) Labor and services rendered in respect to installing, repairing, altering, or improving batteries or battery packs that qualify under (c)(i) of this subsection; and\n(d)(i) New shoreside batteries purchased and installed for the purpose of reducing grid demand when charging electric and hybrid vessels;\n(ii) Labor and services rendered in respect to installing, altering, or improving shoreside batteries; and\n(iii) Tangible personal property that will become a component of shoreside batteries infrastructure.\n(2) Sellers may make tax exempt sales under this section only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.\n(3) The definitions in RCW 82.08.996 apply to this section.\n(4) This section expires July 1, 2030.","path":["Title 82","Chapter 82.12"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.12.996","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T03:07:41Z","sha256":"6c9ed56d0bc7e5a10af921cac5bde45cdfb360c9bc28225a616783fec8d91866","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.12.995","next":"us-wa/rcw-82.12.998"},"notice":"GroundRules: Original legal text. Not legal advice."}