2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.08 Retail sales tax.
82.08.0205 Exemptions—Waste vegetable oil.
RCW 82.08.0205 Exemptions—Waste vegetable oil.
(1) The tax levied by RCW 82.08.020 does not apply to sales of waste vegetable oil that is used by a person in the production of biodiesel for personal use.
(2) This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department.
(3) For the purposes of this section, the following definitions apply:
(a) "Waste vegetable oil" means used cooking oil gathered from restaurants or commercial food processors; and
(b) "Personal use" means the person does not engage in the business of selling biodiesel at wholesale or retail.
[2008 c 237 § 2.]
NOTES:
Effective date—2008 c 237: "This act takes effect July 1, 2008." [2008 c 237 § 4.]
Disclaimer: These codes may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
