(1) Leasehold excise tax may not be imposed on leases to tenants of public lands for purposes of installing, maintaining, and operating electric vehicle infrastructure.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(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, battery exchange stations, fueling stations that provide hydrogen for fuel cell electric vehicles, green electrolytic hydrogen production facilities, and renewable hydrogen production facilities.
(d) “Green electrolytic hydrogen” means hydrogen produced through electrolysis, and does not include hydrogen manufactured using steam reforming or any other conversion technology that produces hydrogen from a fossil fuel feedstock.
(e) “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.
(f) “Renewable hydrogen” means hydrogen produced using renewable resources both as the source for hydrogen and the source for energy input into the production process.
(g) “Renewable resource” means (i) water; (ii) wind; (iii) solar energy; (iv) geothermal energy; (v) renewable natural gas; (vi) renewable hydrogen; (vii) wave, ocean, or tidal power; (viii) biodiesel fuel that is not derived from crops raised on land cleared from old growth or first growth forests; or (ix) biomass energy.
(3) This section expires July 1, 2025.

NOTES:

FindingsIntent2022 c 292: See note following RCW 43.330.565.
Effective date2019 c 287: “Sections 1 through 7, 12, and 14 through 23 of this act take effect August 1, 2019.” [ 2019 c 287 § 24.]
Tax preference performance statement2019 c 287 §§ 8-14: See note following RCW 82.04.4496.
FindingsIntent2019 c 287: See note following RCW 28B.30.903.
FindingPurpose2009 c 459: See note following RCW 47.80.090.
Regional transportation planning organizationsElectric vehicle infrastructure: RCW 47.80.090.