Electric Vehicle (EV) Infrastructure and Battery Tax Exemptions

Public lands used for installing, maintaining, and operating EV infrastructure are exempt from leasehold excise taxes until January 1, 2020. Additionally, the state sales and use taxes do not apply to plug-in electric vehicle (PEV) batteries; labor and services for installing, repairing, altering, or improving PEV batteries and EV infrastructure; and the sale of property used for EV infrastructure. (Reference Revised Code of Washington 82.29A.125, 82.08.816, and 82.12.816)

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