Solar energy equipment capable of generating no more than 100 kilowatts AC of electricity

From the 2024 DOR Tax Exemption Study

82.08.962(1)(e); 82.12.962(1)(e) - Solar energy equipment capable of generating no more than 100 kilowatts AC of electricity Description Beginning July 1, 2019, purchases of machinery and equipment, and labor and services to install such machinery and equipment, used to generate less than 100 kw electricity, are exempt from sales and use taxes. To qualify for the exemption, the seller must meet the following requirements at the time of sale: - Has a contractor’s certificate of registration. - Has a current state unified business identified number. - As required by law, possesses proof of industrial insurance coverage for the contractor's employees working in Washington; employment security department number; and a state excise tax registration number. - Has had no findings of violation of federal or state wage and hour laws and regulations in a final and binding order by an administrative agency or court of competent jurisdiction in the past 24 months. To qualify for this exemption, the purchaser must provide the seller with an exemption certificate, as required by the department. Installation of qualifying machinery and equipment must be completed before January 1, 2030. Purpose T