Declares that the tax levied by RCW 82.08.020 does not apply to sales of diesel fuel, or aircraft fuel as defined in RCW 82.42.010(5), to a farm fuel user for nonhighway use.

Declares that the provisions of chapter 82.12 RCW do not apply with respect to the nonhighway use of diesel fuel, or aircraft fuel as defined in RCW 82.42.010(5), by a farm fuel user. Fuel used for space or water heating for human habitation is not exempt under this act.