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82.08.0204  <<  82.08.0205 >>   82.08.0206

RCW 82.08.0205

Exemptions — Waste vegetable oil.

(1) The tax levied by RCW 82.08.020 does not apply to sales of waste vegetable oil that is used by a person in the production of biodiesel for personal use.

     (2) This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department.

     (3) For the purposes of this section, the following definitions apply:

     (a) "Waste vegetable oil" means used cooking oil gathered from restaurants or commercial food processors; and

     (b) "Personal use" means the person does not engage in the business of selling biodiesel at wholesale or retail.

[2008 c 237 § 2.]

Notes:

     Effective date -- 2008 c 237: "This act takes effect July 1, 2008." [2008 c 237 § 4.]