CERTIFICATION OF ENROLLMENT

SUBSTITUTE SENATE BILL 5009



60th Legislature
2007 Regular Session

Passed by the Senate April 19, 2007
  YEAS 43   NAYS 1


________________________________________    
President of the Senate
Passed by the House April 18, 2007
  YEAS 97   NAYS 0


________________________________________    
Speaker of the House of Representatives


CERTIFICATE

I, Thomas Hoemann, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SUBSTITUTE SENATE BILL 5009 as passed by the Senate and the House of Representatives on the dates hereon set forth.


________________________________________    
Secretary
Approved 









________________________________________    
Governor of the State of Washington
FILED







Secretary of State
State of Washington


_____________________________________________ 

SUBSTITUTE SENATE BILL 5009
_____________________________________________

AS AMENDED BY THE HOUSE

Passed Legislature - 2007 Regular Session
State of Washington60th Legislature2007 Regular Session

By Senate Committee on Agriculture & Rural Economic Development (originally sponsored by Senators Haugen, Hatfield, Poulsen, Sheldon, Holmquist, Rasmussen, Schoesler, Kline and Shin)

READ FIRST TIME 01/23/07.   



     AN ACT Relating to exempting biodiesel fuel used for farm use from sales and use taxation; amending RCW 82.08.865 and 82.12.865; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1   RCW 82.08.865 and 2006 c 7 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 ((as defined in RCW 82.42.010(5))), 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.
     (((b))) (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 2006 c 7 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 ((as defined in RCW 82.42.010(5))), 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 is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately.

--- END ---