(1) For the purposes of this section,
"air pollution control facilities" mean any treatment works,
control devices and disposal systems, machinery, equipment,
structures, property, property improvements, and accessories,
that are installed or acquired for the primary purpose of
reducing, controlling, or disposing of industrial waste that, if
released to the outdoor atmosphere, could cause air pollution, or
that are required to meet regulatory requirements applicable to
their construction, installation, or operation.
(2) The provisions of this chapter do not apply in respect
to:
(a) The use of air pollution control facilities installed
and used by a light and power business, as defined in RCW 82.16.010, in generating electric power; or
(b) The use of labor and services performed in respect to
the installing of air pollution control facilities.
(3) The exemption provided under this section applies only
to air pollution control facilities that are:
(a) Constructed or installed after May 15, 1997, and used in
a thermal electric generation facility placed in operation after
December 31, 1969, and before July 1, 1975; and
(b) Constructed or installed to meet applicable regulatory
requirements established under state or federal law, including
the Washington clean air act, chapter 70.94 RCW.
(4) This section does not apply to the use of tangible
personal property for maintenance or repairs of the pollution
control equipment or to labor and services performed in respect
to such maintenance or repairs.
(5) If production of electricity at a thermal electric
generation facility for any calendar year after 2002 and before
2023 falls below a twenty percent annual capacity factor for the
generation facility, all or a portion of the tax previously
exempted under this section in respect to construction or
installation of air pollution control facilities at the
generation facility shall be due according to the schedule
provided in RCW 82.08.810(5).
(6) RCW 82.32.393 applies to this section.
[2003 c 5 § 12; 1997 c 368 § 3.]
NOTES:
Finding -- Intent -- Retroactive application -- Effective date -- 2003 c 5: See notes following RCW 82.12.010.
Findings -- Intent -- Rules adoption -- Severability -- Effective date -- 1997 c 368: See notes following RCW 82.08.810.