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.
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.