(1) The tax imposed
by RCW 82.12.020 does not apply to the use of:
(a) Electric vehicle batteries;
(b) Labor and services rendered in respect to installing,
repairing, altering, or improving electric vehicle batteries; and
(c) Tangible personal property that will become a component
of electric vehicle infrastructure during the course of
installing, constructing, repairing, or improving electric
vehicle infrastructure.
(2) The definitions in this subsection apply throughout this
section unless the context clearly requires otherwise.
(a) "Battery charging station" means an electrical component
assembly or cluster of component assemblies designed specifically
to charge batteries within electric vehicles, which meet or
exceed any standards, codes, and regulations set forth by chapter 19.28 RCW and consistent with rules adopted under RCW 19.27.540.
(b) "Battery exchange station" means a fully automated
facility that will enable an electric vehicle with a swappable
battery to enter a drive lane and exchange the depleted battery
with a fully charged battery through a fully automated process,
which meets or exceeds any standards, codes, and regulations set
forth by chapter 19.28 RCW and consistent with rules adopted
under RCW 19.27.540.
(c) "Electric vehicle infrastructure" means structures,
machinery, and equipment necessary and integral to support an
electric vehicle, including battery charging stations, rapid
charging stations, and battery exchange stations.
(d) "Rapid charging station" means an industrial grade
electrical outlet that allows for faster recharging of electric
vehicle batteries through higher power levels, which meets or
exceeds any standards, codes, and regulations set forth by
chapter 19.28 RCW and consistent with rules adopted under RCW 19.27.540.
(3) This section expires January 1, 2020.
[2009 c 459 § 5.]
NOTES:
Finding -- Purpose -- 2009 c 459: See note following RCW 47.80.090.
Regional transportation planning organizations -- Electric vehicle infrastructure: RCW 47.80.090.