Exemption

Hydrogen fuel cell electric vehicles

Retail Sales & Use Tax exemption · RCW 82.08.993; 82.12.817 · enacted 2021

All exemptions & deductions

Details

Citation
RCW 82.08.993; 82.12.817
Study reference
E1696-1
Tax type
Retail Sales & Use Tax
Preference type
Exemption
Category
Business
Year enacted
2021
End date
2029-06-30 00:00:00

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0.02 · FY 2026: 0.04 · FY 2027: 0.06
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 0.042 · FY 2026: 0.084 · FY 2027: 0.136
Taxpayer savings — local ($M)
FY 2024: 0 · FY 2025: 0.02 · FY 2026: 0.04 · FY 2027: 0.06
Taxpayer savings — state ($M)
FY 2024: 0 · FY 2025: 0.042 · FY 2026: 0.084 · FY 2027: 0.136

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Publications By Subject Tax Topics 2019 Tax Legislation Print 2019 Tax Legislation The following is a brief summary of the tax-related bills passed by the Legislature and signed into law by Gov. Inslee during the 2019 legislative session. Abandoned vehicles sold at auction Annual return due date Clean energy Commercial office space incentive Energy efficiency incentive Financial institution tax Graduated real estate excise tax Green transportation Hazardous substance tax on petroleum products Health sciences shared sales tax extended In-state broadcasters International investment management companies Medicaid incentive payments – B&O tax exemption Nonresident refund program Paint stewardship program Political subdivisions Preferential timber rate extended Renewable natural gas Scan-down allowances – B&O tax deduction Standardized health plan – B&O tax exemption Travel agent and tour operator rate Vapor products tax Wayfair changes Workforce education B&O surcharges Summary of 2019 Tax & Licensing Legislation Abandoned vehicles sold at auction This bill amends the definition of “sale” to exclude an abandoned vehicle sold by a registered tow truck operator (

Does this apply to you?

This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: