82.04.4338 - Deductions -- Amounts received from sale, lease, or rental of electrification systems. - Washington Statutes

Deductions — Amounts received from sale, lease, or rental of electrification systems. (Expires July 1, 2015.)

(1) In computing tax there may be deducted from the measure of tax amounts received from the retail sale, lease, or rental of auxiliary power to heavy duty diesel vehicles through onboard or stand-alone electrification systems.

     (2) The definitions in this subsection apply throughout this section and RCW 82.08.815, 82.12.815, 82.08.825, and 82.12.825 unless the context clearly requires otherwise.

     (a) "Heavy duty diesel vehicles" means any diesel vehicle with a gross vehicle weight rating over fourteen thousand pounds.

     (b) "Onboard electrification systems" means the equipment necessary to provide auxiliary electrical service to heavy duty diesel vehicles that are equipped with the necessary components to accept electrical power, including inverters, heat and air systems capable of being powered by electricity, and hardware to plug into an electrical outlet.

     (c) "Stand-alone electrification systems" means an independent system that supplies a heavy duty diesel vehicle's needs for heating, ventilation, and air conditioning without modification to the vehicle.

     (3) This section expires July 1, 2015.

[2006 c 323 § 2.]

Notes: Findings -- Intent -- 2006 c 323: "The legislature recognizes that the air quality around idling heavy duty diesel vehicles at truck stops can contribute to unhealthy conditions. Idling vehicles not only consume up to one billion gallons of diesel fuel a year, but also contribute to air pollution by releasing fine particles, volatile organic compounds, carbon monoxide, carbon dioxide, and nitrogen oxides. These emissions contribute to deteriorating human health conditions, including asthma, heart disease, cancer, and aggravated allergies. Idling vehicles also contribute to driver fatigue through exposure to noise, vibration, and elevated levels of carbon monoxide and other pollutants.

     Washington state seeks to encourage private entities to address this source of air pollution by providing incentives to those who provide the infrastructure and services that support the use of auxiliary power through onboard or stand-alone electrification systems." [2006 c 323 § 1.]