Washington Department of Revenue Forms & Publications
WA DOR energy-eff-comm-credit — Energy Efficient Commercial Equipment Credit Addendum
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Energy Efficient Commercial Equipment Credit Addendum Business Name: Account ID: Reporting Period: Please complete the worksheet below. Attach a copy of this worksheet to your Combined Excise Tax Return and transfer the total amount of credit taken this period, to the Other Credits line on page 2 of the return. For more information about this credit, please call 360-902-7035. Type of Commercial Equipment Make Model Purchase Price 1. Total amount spent o n qualified highly energy efficient equipment since July 1, 2008. (Include amounts report ed on previous returns.) ........................................................................................................... 2. The credit equals 8.8% of the purchase price. (Multiply line 1 by .088) ....................................................................... 3. Enter credit previously taken. ........................................................................................................................................ 4. Credit available for this return. (Subtract line 3 from line 2.) ......................................................................................... 5. Total amount of credit taken this period (Amount cannot exceed your B&O liability.) ............... ................ 6. Amount of credit to be carried forward. (Subtract line 5 from line 4.) ........................................................................... Signature Date Note: This information will be shared in the aggregate with the Department of Community, Trade and Economic Development (CTED) for legislative reporting. For tax assistance visit dor.wa.gov or call 360-705-6705. To inquire about the availability of this document in an alternate format for the visually impaired, please call 360-705-6715. Teletype (TTY) users may use the Washington Relay Service by calling 711. REV 41 0108 (06/26/19)
REV 41 0108 (06/26/19) Energy Efficient Commercial Equipment Credit When is it effective? Businesses may begin taking the credit on the July 2008, Quarter 3, 2008, or Annual 2008 Combined Excise Tax Return based on their assigned filing period. The expiration date is July 1, 2010. Who is eligible? A business with gross income less than $750,000 in the prior calendar year. Businesses that purchase qualifying "Consortium for Energy Efficiency (CEE)" and "Energy Star" rated commercial equipment after July 1, 2008. www.cee1.org & www.energystar.gov What is qualifying equipment? Commercial freezers and refrigerators (CEE, Tier 2) High efficiency commercial clothes washers (CEE, November 1, 2007) Commercial ice makers (CEE, January 1, 2006) Commercial full-sized gas convection ovens whose interior is six cubic feet or larger Commercial deep fat fryers (Energy Star, August 2003) Commercial hot food holding cabinets (Energy Star, August 2003) Commercial electric and gas steam cookers (Energy Star, August 2003) What are the caps? $750,000.00 per calendar year-statewide. A credit earned during one calendar year may be carried over to the subsequent calendar year. Credits are available on a first-in-time basis. Credit taken may not exceed your business and occupation tax for the period. Need Help? Internet Assistance - Go to the Special Notice titled "Sales Tax Incentive for Purchases of Energy Efficient Commercial Equipment" online at dor.wa.gov. Telephone Assistance - Call the Department of Revenue Telephone Information Center at 360-705-6705
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