Washington Code 82.08.0205 – Exemptions — Waste vegetable oil
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(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.
Terms Used In Washington Code 82.08.0205
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
(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.]