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Last Updated December 5, 2023

Program Overview

Category:

Financial Incentive

State:

Washington

Incentive Type:

Corporate Tax Exemption

Administrator:

Washington State Department of Revenue

Start Date:

N/A

Expiration Date:

07/01/2025

Web Site:

Applicable Sectors:

Commercial

Eligible Renewable/Other Technologies:

Electric School Buses, Electric Transit Buses, Level-2 Electric Vehicle Service Equipment, Direct Current Fast Charging Equipment

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.