Washington · statute · Wash. Rev. Code ch. 82.96 · 11 active provisions
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Battery electric storage systems" means commercially available technology that is capable of retaining electricity, storing the energy for a period of time, and delivering the electricity after storage by ch…
(1)(a) For taxpayers granted an exemption under RCW 84.36.680, an excise tax is imposed on the privilege of using qualified renewable energy generating systems used as an electric power source in the state. The rate of the tax is as follows:(i) $80 per month per megawatt of nameplate capacity of alternating current pow…
(1) The renewable energy local benefit account is created in the state treasury. All receipts from the production excise tax in RCW 82.96.010 must be deposited in the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used for qualified local counties and qualifie…
All of the provisions contained in chapter 82.32 RCW not inconsistent with the provisions of this chapter have full force and application with respect to taxes imposed under the provisions of this chapter.
(1)(a) Beginning January 1, 2028, a state renewable energy excise tax is imposed and collected on the privilege of using a qualified renewable energy facility for an electric power source in the state. This tax applies to qualified renewable energy facilities:(i) That begin operation on or after January 1, 2028; or(ii)…
(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 renewabl…
(1)(a) A qualified renewable energy facility or a battery electric storage system that commences operation or repowers after July 1, 2026, but before January 1, 2028, may opt into the taxes imposed under RCW 82.96.040 and 36.29.220 and receive a property tax exemption under RCW 84.36.690 if:(i) The qualified renewable…
(1)(a) Subject to the conditions in (b) of this subsection, beginning January 1, 2031, the legislative authority of a county may impose a special local renewable energy excise tax if a qualified renewable energy facility or a battery electric storage system is located in:(i) A local taxing district within the county th…
The local investment distribution account is created in the state treasury. All receipts from the state renewable energy excise tax imposed by RCW 82.96.040 must be deposited into the account. Expenditures from the account may be used for the local investment distributions contained in RCW 43.63A.770 and 43.63A.772.
All of the provisions contained in chapter 82.32 RCW not inconsistent with this chapter have full force and application with respect to taxes imposed under this chapter.
The department may adopt such rules in accordance with chapter 34.05 RCW, and prescribe such forms, as it deems necessary and appropriate to implement and administer this chapter.