RCW 82.08.0205Exemptions—Waste vegetable oil.(1) The tax levied by RCW 82.08.020 does not apply to sales of waste vegetable oil that is used by a person in the production of biodiesel for personal use.(2) This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department.(3) For the purposes of this section, the following definitions apply:(a) 'Waste vegetable oil' means used cooking oil gathered from restaurants or commercial food processors; and(b) 'Personal use' means the person does not engage in the business of selling biodiesel at wholesale or retail.[ 2008 c 237 s 2.]NOTES:Effective date—2008 c 237: 'This act takes effect July 1, 2008.' [ 2008 c 237 s 4.]
Washington Legal Code