Hydrogen fuel cell electric vehicle pilot sales and use tax exemption program

This bill:

Creates a sales and use tax exemption for sales and leases of new and used hydrogen fuel cell powered passenger cars, light trucks, and medium-duty passenger vehicles.

Exempts 50% of the state sales or use tax due on a qualifying new vehicle.

Exempts 100% of the state sales or use tax due on a qualifying used vehicle. However, if the sales price or fair market value of the vehicle exceeds $16,000, the exemption is limited to the amount of tax otherwise due on $16,000 of the sales price or fair market value.

Requires the Department of Licensing to maintain a list of qualifying vehicles.

Provides that once 650 exemptions have been claimed, the exemption will expire at the end of the following month.

Effective July 1, 2022 ( 2SSB 5000 , Chapter 171, Laws of 2021).