This section adds a new section to an existing chapter 82.08. Here is the modified chapter for context.
The tax levied by RCW 82.08.020 does not apply to sales of fire department apparatus to a local government, if the apparatus contains or incorporates emissions or fuel reduction technology.
In order to claim an exemption under this section, the purchaser must provide the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the exemption certificate for the seller's files.
The definitions in this subsection apply throughout this section unless the context clearly requires otherwise:
"Emissions or fuel reduction technology" means any device or technology which modifies a fire department apparatus in such a way that the level of emissions from, or amount of fuel used by, the apparatus is less than the level of emissions from, or amount of fuel used by, the apparatus without the device or technology.
"Fire department apparatus" means a vehicle or combination of vehicles, to be owned by a regularly organized fire suppression agency, designed, maintained, and used exclusively for fire suppression and rescue or for fire prevention activities.
This section expires January 1, 2032.
This section adds a new section to an existing chapter 82.12. Here is the modified chapter for context.
The provisions of this chapter do not apply with respect to the use of fire department apparatus purchased by a local government, if the apparatus contains or incorporates emissions or fuel reduction technology.
The definitions in section 1 of this act apply to this section.
This section expires January 1, 2032.
This section is the tax preference performance statement for the tax preferences contained in sections 1 and 2, chapter . . ., Laws of 2021 (sections 1 and 2 of this act). This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or to be used to determine eligibility for preferential tax treatment.
The legislature categorizes this tax preference as one intended to induce certain designated behavior by taxpayers, as indicated in RCW 82.32.808(2)(a).
It is the legislature's specific public policy objective to incentivize the purchase of fire department apparatus that contain or incorporate emissions or fuel reduction technology.
If a review finds that the number of fire department apparatus in the state that contain or incorporate emissions or fuel reduction technology has increased, then the legislature intends to extend the expiration date of the tax preference.
In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state.