Secondary transportation

From the 2024 DOR Tax Exemption Study

PDF RCW 82.08.996 Exemptions — Battery-powered electric marine propulsion systems — Qualifying vessels. (Expires July 1, 2030.) (1) The tax imposed by RCW 82.08.020 does not apply to: (a) The sale of new battery-powered electric marine propulsion systems with continuous power greater than fifteen kilowatts; (b) The sale of new vessels equipped with propulsion systems that qualify under (a) of this subsection; (c)(i) The sale of 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; (ii) The sale of or charge made for labor and services rendered in respect to installing, repairing, altering, or improving batteries or battery packs that qualify under (c)(i) of this subsection; (d)(i) The sale of new shoreside batteries purchased and installed for the purpose of reducing grid demand when charging electric and hybrid vessels; (ii) The sale of or charge made for labor and services rendered in respect to installing, repairing, altering, or improving shoreside batteries; (iii) The sale of or charge made for labor and services rende