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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Revenue if repealed — local ($M)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Revenue if repealed — state ($M)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 2022 Tax Legislation Print 2022 Tax Legislation The following is a brief summary of the tax-related bills passed by the Legislature and signed into law by Governor Inslee during the 2022 legislative session. 911 emergency communications system Advanced computing surcharge exclusion for provider clinics Affordable housing REET exemption Community solar expansion program Custom farming and hauling exemptions Electric vehicle infrastructure exemptions Equitable Access to Credit Program B&O tax credit Greenhouse gas emissions in buildings Interstate toll bridges owned by local governments LET exemption for historic facilities Marijuana term change Motion picture competitiveness program contributors B&O credit Rural and nonrural data centers Sales and use tax deferral for affordable housing Sales and use tax deferral program for clean energy investment projects Sales and use tax deferral for economic development tax in targeted counties Sales and use tax deferral program for solar canopies Sales and use tax deferral for SR 167 and Interstate 405 corridor Sales and use tax deferral for SR 520 corridor Small business B&O tax cre

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: