Washington § 82.12.996 - Exemptions — Battery-powered electric marine propulsion systems — Qualifying vessels. (Expires July 1, 2030.)

Full text of Washington Revised Code of Washington § 82.12.996 — Exemptions — Battery-powered electric marine propulsion systems — Qualifying vessels. (Expires July 1, 2030.), with citation guidance and answers to common questions.

§ 82.12.996. Exemptions — Battery-powered electric marine propulsion systems — Qualifying vessels. (Expires July 1, 2030.)

(1) The tax imposed by RCW 82.12.020 does not apply to the use of:
(a) New battery-powered electric marine propulsion systems with continuous power greater than fifteen kilowatts;
(b) New vessels equipped with propulsion systems that qualify under (a) of this subsection;
(c)(i) Batteries and battery packs used to exclusively power electric marine propulsion systems or hybrid electric marine propulsion systems, if such systems operate with a continuous power greater than fifteen kilowatts;
(ii) Labor and services rendered in respect to installing, repairing, altering, or improving batteries or battery packs that qualify under (c)(i) of this subsection; and
(d)(i) New shoreside batteries purchased and installed for the purpose of reducing grid demand when charging electric and hybrid vessels;
(ii) Labor and services rendered in respect to installing, altering, or improving shoreside batteries; and
(iii) Tangible personal property that will become a component of shoreside batteries infrastructure.
(2) Sellers may make tax exempt sales under this section only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.
(3) The definitions in RCW 82.08.996 apply to this section.
(4) This section expires July 1, 2030.
[ 2020 c 341 s 2; 2019 c 287 s 22.]

Notes

Effective date—2020 c 341: See note following RCW 82.08.996.
Tax preference performance statement—2020 c 341 ss 1 and 2; 2019 c 287 ss 21 and 22: See note following RCW 82.08.996.
Effective date—2019 c 287 ss 1-7, 12, and 14-23: See note following RCW 28B.30.903.
Findings—Intent—2019 c 287: See note following RCW 28B.30.903.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.12.996

What does Revised Code of Washington § 82.12.996 cover?

Section 82.12.996 ("Exemptions — Battery-powered electric marine propulsion systems — Qualifying vessels. (Expires July 1, 2030.)") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.12.996?

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Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.12.996 apply to my situation?

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