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)(c)(i)(B); 82.12.962(1)(c)(i)(B) - Solar energy equipment capable of generating more than 100 kilowatts AC but no more than 500 kilowatts AC of electricity Description Beginning with projects installed after January 1, 2020, solar energy systems capable of generating more than 100 kilowatts (kW) but no more than 500 kW of electricity are eligible for an exemption in the form of a remittance of the state and local sales and use taxes paid on purchases of machinery and equipment used directly to generate electricity, and labor and services rendered to install such machinery and equipment. The Department of Labor and Industries must certify the project has met certain wage and labor requirements. The purchaser must provide the following documentation to the department as part of the application to qualify for the remittance: - A copy of the contractor's certificate of registration. - The contractor's current state unified business identifier number. - A copy of the contractor's required proof of industrial insurance coverage for the contractor's employees working in Washington; employment security department number; and a state excise tax registration number. - Documentati