Washington Department of Revenue Forms & Publications

WA DOR energy-eff-comm-credit — Energy Efficient Commercial Equipment Credit Addendum

full

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

Source: official text