WAC 263 | Washington Department of Revenue

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.08.02567	Exemptions--Sales of, or labor and services for installation of, machinery and equipment used in generating electricity using wind or sun energy--Exemption certificate--Rules--Expiration of section.
82.32.300	Department of Revenue to administrator

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-263	Exemptions from retail sales and use taxes for qualifying electric generating and thermal heat producing systems using renewable energy sources This is the interpretive rule for RCW 82.08.962, 82.08.963, 82.12.962, and 82.12.963 that provide retail sales and use tax exemptions for machinery and equipment used directly in generating electricity or producing heat using qualified renewable energy sources.
458-20-263	Wind, landfill gas, and solar energy electric generating facilities sales and use tax exemption. Wind energy and solar electric generating facilities sales and use tax exemption.Updated 6/19/99.

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Solar Energy Systems and Semiconductor Incentives
N/A	Renewable Energy Cost Recovery Incentive Program, Modifications to Program
N/A	Solar Sterling Converter Manufactured in Washington Added to Renewable Energy Cost Recovery Incentive Payment Program
N/A	Renewable Energy Cost Recovery Incentive Program, Modifications to Program
N/A	Solar Sterling Converter Manufactured in Washington Added to Renewable Energy Cost Recovery Incentive Payment Program
N/A	Renewable Energy Industry Tax Incentives
N/A	Renewable Energy Systems Sales and Use Tax Exemption Due to Expire
N/A	Solar Water Systems - Tax Exemption
N/A	Equipment Approved for "Made in Washington" Renewable Energy Systems Cost Recovery Incentive Payments
N/A	Tax Incentives for Generation of Electricity from Renewable Resources
N/A	Sales Tax Exemption on Solar and Other Renewable Energy Systems Change to Program
N/A	Tax Incentives for Generation of Electricity from Renewable Resources
N/A	Sales Tax Exemption on Solar and Other Renewable Energy Systems Change to Program
N/A	Solar Energy Systems and Semiconductor Incentives
N/A	Manufacturers of Solar Systems Using Sterling Converters Receive Reduced B&O Tax Rate
N/A	Renewable Energy System Cost Recovery Program - Production Incentive
N/A	Manufacturers of Solar Systems Using Sterling Converters Receive Reduced B&O Tax Rate
N/A	Increase in Tax Deduction for Low Density Power Businesses

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
24 WTD 129	RETAIL SALES TAX – ELECTRICITY – WIND – ROAD.The sale or charge for a road is not a charge “for the labor and services rendered in respect to installing the equipment” at a facility generating electricity using wind.
24 WTD 129	RETAIL SALES TAX – ELECTRICITY – BUILDING.Charges for an operations and maintenance building were not exempt as a control building under Rule 263(2)(a)(ii).