Consistent with RCW 82.02.220, when the terms "tangible personal property," "ingredient," "component part," "incorporated into," "goods," "products," "by-products," "materials," "consumables," and other similar terms denoting tangible items that may be used, sold, or consumed are used in this chapter, the terms do not include steam, electricity, or electrical energy.
[2003 c 168 ยง 702.]
Notes: Effective dates -- Part headings not law -- 2003 c 168: See notes following RCW 82.08.010.