Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.12.960 Exemptions -- Use of machinery, equipment, vehicles, and services related to wood biomass fuel blend

§ 82.12.960. Exemptions -- Use of machinery, equipment, vehicles, and services related to wood biomass fuel blend

(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 wood biomass fuel blend.

(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 wood biomass fuel blend.

(3) For the purposes of this section, the definitions in RCW 82.08.960 apply.

(4) This section expires July 1, 2009.

[2003 c 339 § 14.]

Notes:
     Effective dates -- 2003 c 339: See note following RCW 84.36.640.

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Last modified: April 7, 2009