2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.865 Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
RCW 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 use of diesel fuel, biodiesel fuel, or aircraft fuel, by a farm fuel user for agricultural purposes. 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.
(2) The definitions in RCW 82.08.865 apply to this section.
[2010 c 106 § 222; 2007 c 443 § 2; 2006 c 7 § 2.]
NOTES:
Effective date—2010 c 106: See note following RCW 35.102.145.
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.
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