Hydrogen fuel cell electric vehicles

From the 2024 DOR Tax Exemption Study

82.08.993; 82.12.817 - Hydrogen fuel cell electric vehicles Description The law provides a sales and use tax exemption for sales and leases of new and used electric passenger cars, light duty trucks, and medium duty passenger vehicles powered by a fuel cell. Fifty percent of the sales and use taxes are exempt for sales or leases of new vehicles. For the sales or leases of used vehicles, the exemption is limited to the lesser of $16,000 or the fair market value of the vehicle. A person may not claim this exemption if the person claims the exemption under the clean alternative fuel vehicle exemption. The exemption expires when the cumulative number of qualified new vehicles titled in Washington reaches 650. The exemption expires effective after the last day of the calendar month immediately following the month the department determines the total vehicle count has been reached. The Department of Licensing must collect and provide, upon request, information in a form or manner required by the department to determine the number of exemptions that have been claimed. The exemption expires the last day following the month the department determined the vehicle count has been met or June 30,