§ 82.12.865. Exemptions--Diesel, biodiesel, and aircraft fuel for farm fuel users
(1) The provisions of this chapter do not apply with respect to the nonhighway use of diesel fuel, biodiesel fuel, or aircraft fuel, by a farm fuel user. This exemption applies to a fuel blend if all of the component fuels of the blend would otherwise be exempt under this subsection if the component fuels were acquired as separate products. Fuel used for space or water heating for human habitation is not exempt under this section.
(2) The definitions in RCW 82.08.865 apply to this section.
[2007 c 443 § 2; 2006 c 7 § 2.]
Notes:
Effective date -- 2007 c 443: See note following RCW 82.08.865.
Effective date -- 2006 c 7: See note following RCW 82.08.865.
Additional use tax exemption for fuel: RCW 82.12.0256. Sections: Previous 82.12.834 82.12.835 82.12.841 82.12.845 82.12.850 82.12.855 82.12.860 82.12.865 82.12.880 82.12.890 82.12.900 82.12.910 82.12.920 82.12.925 82.12.930 Next
Last modified: April 7, 2009