2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.210 Flavor imparters—Restaurants.
RCW 82.12.210 Flavor imparters—Restaurants. (Expires July 1, 2017.)
(1) Except as provided in subsection (2) of this section, the provisions of this chapter do not apply to restaurants with respect to the use of products that impart flavor to food during the cooking process and that:
(a) Are completely or substantially consumed by combustion during the cooking process, such as wood chips, charcoal, charcoal briquettes, and grape vines; or
(b) Support the food during the cooking process and are comprised entirely of wood, such as cedar grilling planks.
(2) The exemption provided by this section does not apply to any type of gas fuel.
(3) For purposes of this subsection, "restaurant" has the same meaning as provided in RCW 82.08.9995.
(4) This section expires July 1, 2017.
[2013 2nd sp.s. c 13 § 503.]
NOTES:
Intent—2013 2nd sp.s. c 13: See note following RCW 82.08.210.
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
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