BILL REQ. #: H-2484.1
State of Washington | 61st Legislature | 2009 Regular Session |
READ FIRST TIME 03/02/09.
AN ACT Relating to a sales and use tax exemption for the nonhighway use of propane by farmers; amending RCW 82.08.865 and 82.12.865; providing an effective date; and providing an expiration date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.08.865 and 2007 c 443 s 1 are each amended to read
as follows:
(1) The tax levied by RCW 82.08.020 does not apply to sales of
diesel fuel, biodiesel fuel, ((or)) aircraft fuel, or propane fuel to
a farm fuel user for nonhighway use. 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 sold as
separate products. This exemption is available only if the buyer
provides the seller with an exemption certificate in a form and manner
prescribed by the department. Fuel used for space or water heating for
human habitation is not exempt under this section.
(2) The definitions in RCW 82.04.213 and this subsection apply to
this section.
(a) "Aircraft fuel" is defined as provided in RCW 82.42.010.
(b) "Biodiesel fuel" is defined as provided in RCW 19.112.010.
(c) "Diesel fuel" is defined as provided in 26 U.S.C. 4083, as
amended or renumbered as of January 1, 2006.
(d) "Farm fuel user" means: (i) A farmer; or (ii) a person who
provides horticultural services for farmers, such as soil preparation
services, crop cultivation services, and crop harvesting services.
Sec. 2 RCW 82.12.865 and 2007 c 443 s 2 are each amended to read
as follows:
(1) The provisions of this chapter do not apply with respect to the
nonhighway use of diesel fuel, biodiesel fuel, ((or)) aircraft fuel, or
propane fuel by a farm fuel user. 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. Fuel used for space or water heating for human
habitation is not exempt under this section.
(2) The definitions in RCW 82.08.865 apply to this section.
NEW SECTION. Sec. 3 This act takes effect August 1, 2009.
NEW SECTION. Sec. 4 This act expires July 1, 2019.