Electric Vehicle Infrastructure Batteries, and Fuel Cells Sales/Use Tax Exemption, Leasehold Tax Exemption

Washington exempts the sale of batteries or fuel cells for electric vehicles, including those sold as a component of an electric bus at the time of the vehicle's sale from sales tax. Also exempt is the sale of labor for installing, repairing, altering, or improving electric vehicle batteries or fuel cells; the sale of labor for installing, constructing, repairing, or improving battery or fuel cell electric vehicle infrastructure, including hydrogen fueling stations; personal property that will become a component of the infrastructure; and the sale of electric buses.

Additionally, a leasehold excise tax exemption is allowed on leases to tenants of public lands that are used for installing, operating, and maintaining electric vehicle infrastructure.