PDFWAC 504-49-400
What constitutes manufactured in Washington?
The energy program must, in consultation with the department of commerce, establish a list of equipment that is eligible for the bonus rates described in this chapter.
(1) In order for a solar module, or a wind turbine or tower, to qualify as manufactured in Washington state, the manufactured component must meet the following definitions:
(a) "Solar module" means the smallest nondivisible, self-contained physical structure housing interconnected photovoltaic cells and providing a single direct current electrical output. The lamination of the modules must occur in Washington state;
(b) "Wind turbine" refers to a device that converts the wind's kinetic energy into electrical energy and "tower" refers to the supporting structure.
(2) Is combining products considered to be manufacturing? When determining whether a solar module, or a wind turbine or tower, are manufactured in Washington, the energy program considers various factors to determine if a manufacturer combining various items into a single package is engaged in a manufacturing activity. Any one of the following factors is not considered conclusive evidence of a manufacturing activity:
(a) The ingredients are purchased from various suppliers;
(b) The manufacturer combining the ingredients attaches his or her own label to the resulting product;
(c) The ingredients are purchased in bulk and broken down to smaller sizes;
(d) The combined product is marketed at a substantially different value from the selling price of the individual components; and
(e) The manufacturer combining the items does not sell the individual items except within the package.
[Statutory Authority: RCW 28B.30.150. WSR 18-20-025, ยง 504-49-400, filed 9/24/18, effective 10/25/18.]