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2016 Revised Code of Washington
Title 82 - EXCISE TAXES
82.16 Public utility tax.
82.16.310 Exemptions—Sales by a gas distribution business.

Universal Citation:
WA Rev Code § 82.16.310 (2016)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

RCW 82.16.310 Exemptions—Sales by a gas distribution business.

(1) The provisions of this chapter do not apply to sales by a gas distribution business of:

(a) Compressed natural gas or liquefied natural gas, where the compressed natural gas or liquefied natural gas is to be sold or used as transportation fuel; or

(b) Natural gas from which the buyer manufactures compressed natural gas or liquefied natural gas, where the compressed natural gas or liquefied natural gas is to be sold or used as transportation fuel.

(2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.

(3) For the purposes of this section, "transportation fuel" means fuel for the generation of power to propel a motor vehicle as defined in RCW 46.04.320, a vessel as defined in RCW 88.02.310, or a locomotive or railroad car.

[ 2014 c 216 § 301.]

NOTES:

Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.

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