Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.04.216 Exclusion of steam, electricity, or electrical energy from definition of certain terms

§ 82.04.216. Exclusion of steam, electricity, or electrical energy from definition of certain terms

Consistent with RCW 82.02.220, when the terms "tangible personal property," "ingredient," "component part," "incorporated into," "goods," "products," "byproducts," "materials," "consumables," and other similar terms denoting tangible items that may be used, sold, or consumed are used in this chapter, the terms do not include steam, electricity, or electrical energy.

[2003 c 168 § 702.]

Notes:
     Effective dates -- Part headings not law -- 2003 c 168: See notes following RCW 82.08.010.

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Last modified: April 7, 2009