82.12.0201  <<  82.12.0203 >>   82.12.0205

Refinery fuel gasValueTax rateLocal use tax exemption.

(1) The value of the article used with respect to refinery fuel gas under this chapter is the most recent monthly United States natural gas wellhead price, as published by the federal energy information administration.
(2) In lieu of the use tax rate provided in RCW 82.12.020, refinery fuel gas is subject to a rate of:
(a) 0.963 percent from January 1, 2018, through December 31, 2018;
(b) 1.926 percent from January 1, 2019, through December 31, 2019;
(c) 2.889 percent from January 1, 2020, through December 31, 2020; and
(d) 3.852 percent from January 1, 2021, and thereafter.
(3) The use of fuel by the extractor or manufacturer thereof when used directly in the operation of the particular extractive operation or manufacturing plant that produced or manufactured the same is not subject to local use tax.

NOTES:

Tax preference performance statement2018 c 92: "(1) This section is the tax preference performance statement for the tax preference contained in section 108, chapter 28, Laws of 2017 3rd sp. sess. This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or to be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes this tax preference as one intended to induce certain designated behavior by taxpayers and improve industry competitiveness, as indicated in RCW 82.32.808(2) (a) and (b).
(3) If a review finds that there is an increase in self-produced fuel as the result of this tax preference, then the legislature intends to extend the expiration date of this tax preference.
(4) In order to obtain the data necessary to perform the review in subsection (3) of this section, the joint legislative audit and review committee may refer to any data collected by the state." [ 2018 c 92 § 1.]
Retroactive application, amending effective dates of section 605, chapter 28, Laws of 2017 3rd sp. sess.Tax preference automatic expiration date exemption for section 2, chapter 92, Laws of 2018, amending effective dates of section 605, chapter 28, Laws of 2017 3rd sp. sess.Effective date for amendment to effective dates in section 605, chapter 28, Laws of 2017 3rd sp. sess.2018 c 92: See notes following RCW 82.13.020.
Application2017 3rd sp.s. c 28 §§ 107-109: See note following RCW 82.12.0263.
Existing rights and liabilitySeverability2017 3rd sp.s. c 28: See notes following RCW 82.08.053.
ApplicationEffective dates2017 3rd sp.s. c 28: See notes following RCW 82.13.020.
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