RCW 82.16.310
Exemptions—Sales by a gas distribution business.
(1) The provisions of this chapter do not apply to sales by a gas distribution business of:
(a) Compressed natural gas or liquefied natural gas, where the compressed natural gas or liquefied natural gas is to be sold or used as transportation fuel;
(b) Natural gas from which the buyer manufactures compressed natural gas or liquefied natural gas, where the compressed natural gas or liquefied natural gas is to be sold or used as transportation fuel; or
(c) Renewable natural gas.
(2) The exemption is available only when 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.
(3) For the purposes of this section, "transportation fuel" means fuel for the generation of power to propel a motor vehicle as defined in RCW 46.04.320, a vessel as defined in RCW 88.02.310, or a locomotive or railroad car.
(4) For the purpose of this section, "renewable natural gas" has the same meaning as provided in RCW 54.04.190.
[ 2019 c 202 § 1; 2014 c 216 § 301.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2019 c 202: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2019 c 202 § 4.]
Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
Structure Revised Code of Washington
Chapter 82.16 - Public Utility Tax.
82.16.020 - Public utility tax imposed—Additional tax imposed—Deposit of moneys.
82.16.023 - Tax preferences—Expiration dates.
82.16.030 - Taxable under each schedule if within its purview.
82.16.0421 - Exemptions—Sales to electrolytic processing businesses.
82.16.045 - Exemptions and credits—Pollution control facilities.
82.16.046 - Exemptions—Operation of state route No. 16.
82.16.047 - Exemptions—Ride sharing.
82.16.0491 - Credit—Contributions to an electric utility rural economic development revolving fund.
82.16.0495 - Credit—Electricity sold to a direct service industrial customer.
82.16.0497 - Credit—Light and power business, gas distribution business.
82.16.0498 - Credit—Sales of electricity or gas to an aluminum smelter.
82.16.0499 - Credit—Businesses that hire veterans.
82.16.050 - Deductions in computing tax.
82.16.053 - Deductions in computing tax—Light and power businesses.
82.16.055 - Deductions relating to energy conservation or production from renewable resources.
82.16.060 - May be taxed under other chapters.
82.16.100 - Solid waste business not subject to chapter.
82.16.110 - Renewable energy system cost recovery—Definitions.
82.16.130 - Renewable energy system cost recovery—Light/power business tax credit.
82.16.150 - Light and power business—Liability.
82.16.160 - Definitions—Renewable energy tax incentives.
82.16.165 - Annual production incentive certification.
82.16.175 - Shared commercial solar projects—Organization and administration.
82.16.180 - Solar modules—Sale and installation tax incentives.
82.16.182 - Community solar projects—Definitions.
82.16.183 - Community solar projects.
82.16.184 - Credit—Community solar projects.
82.16.185 - Credit—State energy performance standard—Early adoption incentive program.
82.16.305 - Exemptions—Joint municipal utility services authorities.
82.16.310 - Exemptions—Sales by a gas distribution business.
82.16.315 - Exemptions—Sales of electricity or gas to silicon smelters.
82.16.320 - Exemptions—Qualifying grants—National emergency or state of emergency.