Electric Vehicle Infrastructure Batteries, and Fuel Cells Sales/Use Tax Exemption, Leasehold Tax Exemption

December 05, 2023

Summary

Washington exempts the sale of batteries or fuel cells for electric vehicles, including those sold as a component of an electric bus at the time of the vehicle's sale from sales tax. Also exempt is the sale of labor for installing, repairing, altering, or improving electric vehicle batteries or fuel cells; the sale of labor for installing, constructing, repairing, or improving battery or fuel cell electric vehicle infrastructure, including hydrogen fueling stations; personal property that will become a component of the infrastructure; and the sale of electric buses.

Additionally, a leasehold excise tax exemption is allowed on leases to tenants of public lands that are used for installing, operating, and maintaining electric vehicle infrastructure. 

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Washington
Incentive Type: Corporate Tax Exemption
Web Site: https://dor.wa.gov/taxes-rates/tax-incentives/incentive-programs#1133
Administrator: Washington State Department of Revenue
Start Date:
Eligible Renewable/Other Technologies:
  • Electric School Buses
  • Electric Transit Buses
  • Level-2 Electric Vehicle Service Equipment
  • Direct Current Fast Charging Equipment
Incentive Amount: 100% sales and use tax exemption for plug-in EV batteries, and installation of batteries and EV infrastructure, Leasehold excise tax exemption for public lands used for EVSE

Incentives

This program has 1 incentives
Technologies: Electric School Buses, Electric Transit Buses, Level-2 Electric Vehicle Service Equipment, Direct Current Fast Charging Equipment
Sectors: Commercial
Parameters: The incentive is 100.00 % of cost

Authorities

Name: RCW 82.29A.125
Expiration Date: 07/01/2025
Name: RCW 82.08.816
Expiration Date: 07/01/2025
Name: RCW 82.12.816
Expiration Date: 07/01/2025

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.