Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.12.955 Exemptions -- Use of machinery, equipment, vehicles, and services related to biodiesel or E85 motor fuel

§ 82.12.955. Exemptions -- Use of machinery, equipment, vehicles, and services related to biodiesel or E85 motor fuel

(1) The provisions of this chapter do not apply in respect to the use of machinery and equipment, or to services rendered in respect to installing, repairing, cleaning, altering, or improving of eligible machinery and equipment, or tangible personal property that becomes an ingredient or component of machinery and equipment used directly for the retail sale of a biodiesel or E85 motor fuel.

(2) The provisions of this chapter do not apply in respect to the use of fuel delivery vehicles including repair parts and replacement parts and to services rendered in respect to installing, repairing, cleaning, altering, or improving the vehicles if at least seventy-five percent of the fuel distributed by the vehicles is a biodiesel or E85 motor fuel.

(3) For the purposes of this section, the definitions in RCW 82.04.4334 and 82.08.955 apply.

(4) This section expires July 1, 2015.

[2007 c 309 § 5; 2003 c 63 § 3.]

Notes:
     Effective date -- 2003 c 63: See note following RCW 82.04.4334.

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Last modified: April 7, 2009