82.08.956 - Exemptions -- Hog fuel used to generate electricity, steam, heat, or biofuel. - Washington Statutes

Exemptions — Hog fuel used to generate electricity, steam, heat, or biofuel. (Expires June 30, 2013.)

(1) The tax levied by RCW 82.08.020 does not apply to sales of hog fuel used to produce electricity, steam, heat, or biofuel. This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.

     (2) For the purposes of this section the following definitions apply:

     (a) "Hog fuel" means wood waste and other wood residuals including forest derived biomass. "Hog fuel" does not include firewood or wood pellets; and

     (b) "Biofuel" has the same meaning as provided in RCW 43.325.010.

     (3) This section expires June 30, 2013.

[2009 c 469 § 301.]

Notes: Effective date -- 2009 c 469: See note following RCW 82.08.962.