Washington § 82.96.040 - State renewable energy excise tax. (Effective January 1, 2028.)

Full text of Washington Revised Code of Washington § 82.96.040 — State renewable energy excise tax. (Effective January 1, 2028.), with citation guidance and answers to common questions.

§ 82.96.040. State renewable energy excise tax. (Effective January 1, 2028.)

(1)(a) Beginning January 1, 2028, a state renewable energy excise tax is imposed and collected on the privilege of using a qualified renewable energy facility for an electric power source in the state. This tax applies to qualified renewable energy facilities:
(i) That begin operation on or after January 1, 2028; or
(ii) For systems in operation prior to January 1, 2028, when one of the following occur:
(A) The repowering of a project; or
(B) The project developer opts into the renewable energy excise tax pursuant to RCW 82.96.060.
(b) Beginning January 1, 2028, a state renewable energy excise tax is imposed and collected on the privilege of using a battery electric storage system. This tax applies to battery electric storage systems:
(i) That begin operation on or after January 1, 2028; or
(ii) For systems in operation before January 1, 2028, when one of the following occur:
(A) The repowering of a project; or
(B) The project developer opts into the renewable energy excise tax pursuant to RCW 82.96.060.
(2) The taxes must be paid monthly in the manner and form prescribed by the department.
(3) The taxes imposed by this chapter are in addition to any taxes imposed upon the same persons under chapter 82.04 or 82.16 RCW.
(4) The moneys from this tax must be deposited into the local investment distribution account created in RCW 82.96.080.
[ 2026 c 260 s 103.]

Notes

Tax preference performance statement exemption—Automatic expiration date exemption—2026 c 260: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2026 c 260 s 303.]
Intent—2026 c 260: See note following RCW 43.63A.770.
Effective date—2026 c 260: See note following RCW 82.96.005.

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

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Frequently Asked Questions About Washington § 82.96.040

What does Revised Code of Washington § 82.96.040 cover?

Section 82.96.040 ("State renewable energy excise tax. (Effective January 1, 2028.)") 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 § 82.96.040?

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Is this the official text of Washington law?

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