Public lands used for installing, maintaining, and operating electric vehicle charging stations are exempt from leasehold excise taxes.
Additionally, the state sales and use taxes do not apply to plug-in electric vehicle (PEV) and FCEV batteries or fuel cells; labor and services for installing, repairing, altering, or improving PEV and FCEV batteries or fuel cells and PEV and FCEV infrastructure; the sale of property used for PEV and hydrogen fueling infrastructure, and the sale of zero emission buses.
(Reference [Revised Code of Washington] (http://apps.leg.wa.gov/rcw/)
82.29A.125,
82.08.816, and 82.12.816)