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 s 222; 2007 c 443 s 2; 2006 c 7 s 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.