Washington has updated a sales and use tax rule on the state’s exemption for certain solar energy, renewable energy, and solar-heat systems. The amended rule applies to exemptions that were effective beginning July 1, 2009. The exemption for purchases of machinery and equipment used directly in a solar energy system capable of generating 10kW of electricity or less expires June 30, 2018. The 75% refund of sales and use tax paid on solar energy systems capable of generating more than 10kW of electricity expires January 1, 2020. The 75% refund of sales and use tax paid on machinery and equipment used directly in renewable energy systems that generate at least 1kW of electricity expires January 1, 2020. A person claiming a 75% refund of taxes paid on solar energy systems generating more than 10kW or on renewable energy systems generating at least 1kW must file an electronic annual tax incentive survey with the Washington Department of Revenue. A sales and use tax exemption on purchases of machinery and equipment used to produce thermal heat using solar energy is effective from July 1, 2013 through June 30, 2018. The full and partial exemptions apply to state and local taxes as well as to labor charges to install the qualified equipment. (WAC 458-20-263, Washington Department of Revenue, effective July 28, 2014)