§ 82.12.0263 — Exemptions—Use of fuel by extractor or manufacturer thereof.

Washington § 82.12.0263

• Jurisdiction: Washington
• Title 82: EXCISE TAXES
• Ch. 82.12: USE TAX

Text

The provisions of this chapter do not apply in respect to the use of biomass fuel by the extractor or manufacturer thereof when used directly in the operation of the particular extractive operation or manufacturing plant which produced or manufactured the same. For purposes of this section, "biomass fuel" means wood waste and other wood residuals, including forest derived biomass, but does not include firewood or wood pellets. "Biomass fuel" also includes partially organic by-products of pulp, paper, and wood manufacturing processes.

Application — 2017 3rd sp.s. c 28 ss 107-109: "Sections 107 through 109 of this act apply with respect to fuel, other than biomass fuel, consumed within this state on or after *August 1, 2017, regardless of whether such fuel was produced or manufactured before *August 1, 2017. For purposes of this section, "consumed" means the use of fuel resulting in the release of usable energy." [ 2017 3rd sp.s. c 28 s 109 .]

*Reviser's note: 2017 3rd sp.s. c 28 s 605 was amended by 2018 c 92 s 2, changing the effective date of sections 107 through 109, chapter 28, Laws of 2017 3rd sp. sess. from August 1, 2017, to January 1, 2018.

Existing rights and liability — Severability — Application — Effective dates — 2017 3rd sp.s. c 28: See notes following RCW 82.08.0531 .

Intent — 1980 c 37: See note following RCW 82.04.4281 .

Legislative History

[2017 3rd sp.s. c 28 s 107;1980 c 37 s 62. Formerly RCW82.12.030(12).]