Washington has extended the 0.2904% business and occupation tax rate for Federal Aviation Regulation part 145 certified repair stations from July 1, 2011 to July 1, 2024. The legislation also extends, through December 31, 2015, the sales and use tax exemption for sales of new passenger cars, light duty trucks, and medium duty passenger vehicles, that are exclusively powered by a clean alternative fuel. The exemption is expanded to include sales of qualifying used passenger cars, light duty trucks, and medium duty passenger vehicles that have been modified after their initial purchase to be exclusively powered by a clean alternative fuel. Qualifying used vehicles must be a part of a fleet of at least five vehicles, owned by the same person, have an odometer reading of less than thirty thousand miles, be less than two years past their original date of manufacture, and sold for the first time after modification.
Finally, the legislation extends the application deadline for the six-year property tax and leasehold tax exemptions for new or expanded manufacturing facilities producing alcohol fuel, anaerobic digester, biodiesel feedstock, biodiesel fuel, and wood biomass fuel from December 31, 2009 to December 31, 2015 ( S.B. 6712, Laws 2010, 1st Special Session, effective 90 days after adjournment of the 1st Special Session).