SALT Report 2491 – The Washington Department of Revenue issued a special notice to remind taxpayers that the sales and use tax exemption and refund program for renewable energy machinery and equipment, as well as related installation labor and services, will expire on June 30, 2013.
To qualify for the exemption or remittance program, machinery and equipment must be received by the buyer on or before June 30, 2013. In order for labor and services charges to qualify, the equipment must be installed by June 30, 2013.
Invoicing the customer for machinery and equipment or labor and services prior to the expiration date and then delivering the machinery and equipment or performing the labor and services after the expiration date will disqualify the buyer and they will not be eligible for the exemption or refund program.
Sellers are required to retain all documents that reflect the actual delivery date of the machinery and equipment and the date any labor or services were performed for the buyer. Proper documents include, a bill of lading, shipping records, truck logs, and employee records indicating the location of work.
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