BILL REQ. #: H-0304.1
State of Washington | 60th Legislature | 2007 Regular Session |
Read first time 01/16/2007. Referred to Committee on Transportation.
AN ACT Relating to special fuel taxes; and amending RCW 82.38.080.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.38.080 and 1998 c 176 s 60 are each amended to read
as follows:
(1) There is exempted from the tax imposed by this chapter, the use
of fuel for:
(a) Street and highway construction and maintenance purposes in
motor vehicles owned and operated by the state of Washington, or any
county or municipality;
(b) Publicly owned fire fighting equipment;
(c) Special mobile equipment as defined in RCW 46.04.552;
(d) Power pumping units or other power take-off equipment of any
motor vehicle which is accurately measured by metering devices that
have been specifically approved by the department or which is
established by any of the following formulae:
(i) Pumping propane, or fuel or heating oils or milk picked up from
a farm or dairy farm storage tank by a power take-off unit on a
delivery truck, at a rate determined by the department: PROVIDED, That
claimant when presenting his or her claim to the department in
accordance with this chapter, shall provide to the claim, invoices of
propane, or fuel or heating oil delivered, or such other appropriate
information as may be required by the department to substantiate his or
her claim;
(ii) Operating a power take-off unit on a cement mixer truck or a
load compactor on a garbage truck at the rate of twenty-five percent of
the total gallons of fuel used in such a truck; or
(iii) The department is authorized to establish by rule additional
formulae for determining fuel usage when operating other types of
equipment by means of power take-off units when direct measurement of
the fuel used is not feasible. The department is also authorized to
adopt rules regarding the usage of on board computers for the
production of records required by this chapter;
(e) Motor vehicles owned and operated by the United States
government;
(f) Heating purposes;
(g) Moving a motor vehicle on a public highway between two pieces
of private property when said moving is incidental to the primary use
of the motor vehicle;
(h) Transportation services for persons with special transportation
needs by a private, nonprofit transportation provider regulated under
chapter 81.66 RCW;
(i) Vehicle refrigeration units, mixing units, or other equipment
powered by separate motors from separate fuel tanks; and
(j) The operation of a motor vehicle as a part of or incidental to
logging operations upon a highway under federal jurisdiction within the
boundaries of a federal area if the federal government requires a fee
for the privilege of operating the motor vehicle upon the highway, the
proceeds of which are reserved for constructing or maintaining roads in
the federal area, or requires maintenance or construction work to be
performed on the highway for the privilege of operating the motor
vehicle on the highway.
(2) There is exempted from the tax imposed by this chapter the
removal or entry of special fuel under the following circumstances and
conditions:
(a) If it is the removal from a terminal or refinery of, or the
entry or sale of, a special fuel if all of the following apply:
(i) The person otherwise liable for the tax is a licensee other
than a dyed special fuel user or international fuel tax agreement
licensee;
(ii) For a removal from a terminal, the terminal is a licensed
terminal; and
(iii) The special fuel satisfies the dyeing and marking
requirements of this chapter;
(b) If it is an entry or removal from a terminal or refinery of
taxable special fuel transferred to a refinery or terminal and the
persons involved, including the terminal operator, are licensed; and
(c)(i) If it is a special fuel that, under contract of sale, is
shipped to a point outside this state by a supplier by means of any of
the following:
(A) Facilities operated by the supplier;
(B) Delivery by the supplier to a carrier, customs broker, or
forwarding agent, whether hired by the purchaser or not, for shipment
to the out-of-state point;
(C) Delivery by the supplier to a vessel clearing from port of this
state for a port outside this state and actually exported from this
state in the vessel.
(ii) For purposes of this subsection (2)(c):
(A) "Carrier" means a person or firm engaged in the business of
transporting for compensation property owned by other persons, and
includes both common and contract carriers; and
(B) "Forwarding agent" means a person or firm engaged in the
business of preparing property for shipment or arranging for its
shipment.
(3) Notwithstanding any provision of law to the contrary, every
urban passenger transportation system, and carriers as defined by
chapters 81.68 and 81.70 RCW, shall be exempt from the provisions of
this chapter requiring the payment of special fuel taxes. For the
purposes of this section "urban passenger transportation system" means
every transportation system, publicly or privately owned, or owned by
or operated on behalf of a regional transit authority authorized to
provide public transportation services extending across the corporate
limits between two or more counties, having as ((its principal)) a
source of revenue the income from transporting persons for compensation
by means of motor vehicles ((and/or)) or trackless trolleys, each
having a seating capacity for over fifteen persons over prescribed
routes in such a manner that the routes of such motor vehicles
((and/or)) or trackless trolleys, either alone or in conjunction with
routes of other such motor vehicles ((and/or)) or trackless trolleys
subject to routing by the same transportation system, shall not extend
for a distance exceeding twenty-five road miles beyond the corporate
limits of the county in which the original starting points of such
motor vehicles are located((: PROVIDED, That)), except for regional
transit authority system routes, which may extend further than twenty-five road miles beyond the corporate limits of the county in which the
original starting points of such motor vehicles are located. However,
no refunds or credits shall be granted on special fuel used by any
urban transportation vehicle, or vehicle operated pursuant to chapters
81.68 and 81.70 RCW, on any trip where any portion of said trip is more
than twenty-five road miles beyond the corporate limits of the county
in which said trip originated, unless such trip is provided by or on
behalf of a regional transit authority.