(1) The provisions of this chapter do not apply in respect to the use of tangible personal property, labor, or services if the property, labor, or services enable a heavy duty diesel vehicle to operate, while parked, through the use of an onboard electrification system. Only parts and other components that are specific to enabling a heavy duty diesel vehicle to operate, while parked, with an onboard electrification system are exempt under this section.

     (2) A person taking the exemption under this section must keep records necessary for the department to verify eligibility under this section.

     (3) For the purposes of this section, the definitions in RCW 82.04.4338 apply.

     (4) This section expires July 1, 2015.

[2006 c 323 § 6.]

NOTES:

     Findings -- Intent -- 2006 c 323: See note following RCW 82.04.4338.