(1) The woodstove education and enforcement account is hereby created in the state treasury. Money placed in the account shall include all money received under subsection (2) of this section and any other money appropriated by the legislature. Money in the account shall be spent for the purposes of the woodstove education program established under RCW 70.94.480 and for enforcement of the woodstove program, and shall be subject to legislative appropriation. ((However, during the 2003-05 fiscal biennium, the legislature may transfer from the woodstove education and enforcement account to the air pollution control account such amounts as specified in the omnibus operating budget bill.))The department may adopt by rule a process to distribute the money in the account for the purposes of woodstove education and enforcement.

(2) ((The department of ecology, with the advice of the advisory committee, shall set))A flat fee of thirty dollars((,))must be assessed on the retail sale, as defined in RCW 82.04.050, of each solid fuel burning device ((after January 1, 1992)). Beginning January 1, 2020, the fee increases to fifty dollars per solid fuel burning device. The fee shall be imposed upon the consumer and shall not be subject to the retail sales tax provisions of chapters 82.08 and 82.12 RCW. ((The fee may be adjusted annually above thirty dollars to account for inflation as determined by the state office of the economic and revenue forecast council.))The department shall establish by rule a process for the purpose of determining periodic increases to the fee in order to account for inflation and costs associated with the woodstove education and enforcement program. The process must include input from industry, local air pollution control agencies, environmental groups, and other stakeholders, and must include a review of program costs. The order of adoption by which rules are adopted pursuant to this subsection must be issued prior to December 1 of any year and such rules may not take effect before the end of the regular legislative session of the following year. The fee shall be collected by the department of revenue in conjunction with the retail sales tax under chapter 82.08 RCW. If the seller fails to collect the fee herein imposed or fails to remit the fee to the department of revenue in the manner prescribed in chapter 82.08 RCW, the seller shall be personally liable to the state for the amount of the fee. The collection provisions of chapter 82.32 RCW shall apply. The department of revenue shall deposit fees collected under this section in the woodstove education and enforcement account.