WAC 126

Diesel Delivered in Washington to Motor Carriers for Use Outside Washington - 4/6/84 Repealed 6/30/2000 - This document is no longer needed.It was issued to explain that the Department considered the 1983 revision to RCW 82.08.0255 was merely a clarification, and should be applied retroactively.

Motor Vehicle Fuel Tax Rates - 7/12/84 Repealed 6/30/2000 - This document was last revised in 1991 and provides out-of-date and incorrect federal fuel tax rates.There is no longer a need for the Department to provide this information via an interpretive or policy statement.

E85 motor fuel; B&O exemption for sales

Tax imposed--Retail sales--Retail car rental.

Exempting waste vegetable oil used to produce biodiesel from special fuel, sales, and use tax

Passenger ferries, exemption for fuel

Sales tax exemption expanded; biodiesel fuel used on aircraft used in farming

RCW 82.08.0255(1)(c) and 82.12.0256(1)(c) provide a retail sales and use tax exemption for motor vehicle and special fuels purchased by counties and public transportation benefit areas (PTBAs) for use in passenger-only ferry vessels. The exemption as it applies to county-owned ferries is addressed in current subsection (3)(a), with subsection (3)(d) addressing the exemption as it applies to PTBAs.

Sales of motor vehicle fuel, special fuels, and nonpollutant fuel. Effective 8/11/91

WAC 458-20-126 Sales of motor vehicle fuel, special fuel, and nonpolluting fuel to: *Recognize provisions of ESSB 6440, Sec. 301, 304, and 305 (Chapter 216, Laws of 2014) with respect to natural gas, compressed natural gas, or liquefied natural gas used for transportation fuel; *Update language on filing and paying retail sales and use tax for motor vehicle fuel, special fuel, and fuels commonly referred to as liquefied natural gas, compressed natural gas, or propane; and *Clarify language such as changing “section” to “rule” throughout.

Biofuel Manufacturers: Tax Benefits for Manufacturers of Biodiesel Fuel, Biodiesel Alcohol Fuel, Feedstock and Wood Biomass Fuel

Biofuel Manufacturers - Tax Benefits for Manufacturers of Biodiesel Fuel, Biodiesel Alcohol Fuel, Feedstock and Wood Biomass Fuel

Truck Stop and Diesel Truck Owners - Tax Incentives

Biofuel Manufacturers

Gasohol

Waste Vegetable Oil Exemption

Biofuel Sellers

Biofuel Sellers - Update Tax Benefits for Sellers of Biodiesel Fuel, Alcohol Fuel, Wood Biomass Fuel and Biodiesel, Alcohol (E85 Motor Fuel), and Wood Biomass Fuel Blends

B&O TAX -- FUEL SALE -- FRANCHISE.Automated fuel franchisee which charges its customers for fuel pumped from other franchises is considered to have purchased the fuel from the other franchisees and resold it to its customers if it reports its fuel tax to the Department of Licensing based on its charges to its customers.If the franchisee's fuel taxes are based on the fuel it pumps regardless of whose customer receives the fuel, a single sale between the franchisee pumping the fuel and the customer occurs at that time.

RULE 111, RULE 126, RULE 159; RCW 82.04.070; ETA 3134.2009: B&O TAX - FUEL SALE - FRANCHISE. Payments to fuel franchisee (taxpayer) that charged its customers for fuel pumped from other franchises, purchased the fuel from the other franchisees, and resold it to its customers, were not excludable as advances or reimbursements.