State Codes and Statutes
Statutes > Washington > Title-82 > 82-08 > 82-08-957Exemptions — Forest derived biomass. (Expires June 30, 2013.)
(1) The tax levied by RCW 82.08.020 does not apply to sales of forest derived biomass used to produce electricity, steam, heat, or biofuel. This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.
(2) For purposes of this section, "biofuel" is defined in RCW 43.325.010.
(3) This section expires June 30, 2013.
[2009 c 469 § 402.]
Notes: Effective date -- 2009 c 469: See note following RCW 82.08.962.
