When is machinery and equipment “used directly” in generating electricity?
Machinery and equipment is used directly to generate electricity when it is used to: (a) Capture the energy of fuel cells, the wind, landfill gas, or solar energy; (b) Convert that energy to electricity; or (c) Store, transform, or transmit that electricity for entry into or operation in parallel with electric transmission and distribution systems. (5) Examples of qualifying machinery and equipment. This subsection provides examples of machinery and equipment that is used directly in generating electricity and qualifies for the retail sales tax exemption provided by RCW 82.08.02567 and the use tax exemption provided by RCW 82.12.02567. This list is illustrative only and is not intended to provide an exhaustive list of possible qualifying machinery and equipment. (a) Where solar energy is the principal source of power: solar modules; power conditioning equipment; batteries; transformers; power poles; power lines; and connectors to the utility grid system or point of use. (b) Where wind
