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WAC 121 Sales of heat or steam-Including production by cogeneration.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-121 04/26/10 WAC 458-20-121 provides tax reporting information for persons who sell heat and/or steam.  It also provides information on the use tax liability of persons that produce fuel used to produce heat or steam. WAC 458-20-134 discusses the taxability of manufacturers and extractors that are consumers of products or by-products that they themselves have manufactured or extracted.

The Department amended these rules to recognize provisions of Chapter 469, Laws of 2009 (Engrossed Substitute Senate Bill 6170).  These provisions provide a sales and use tax exemption for hog fuel sold or used to produce electricity, steam, heat, or biofuel.  WAC 458-20-134 was also amended to include language providing information regarding the “value of article used” in the case of prototypes.   RCW 82.12.010(2)(e). This rule did not previously recognize these provisions.
  458-20-121   06/06/1994 Sales of heat or steam--Including production by cogeneration.Effective 7/7/94
         
       
RCW:      
  82.04.120   2003 "To manufacture."
  82.12.0263   1980 Exemptions -- Use of fuel by extractor or manufacturer thereof.
         
       
ETA: 2017.04.08   06/29/2004 National Streamlined Sales and Use Tax Agreement--Definition of "Tangible Personal Property"
         
       
INDUSTRY GUIDES:      
         
         
SPECIAL NOTICES:      
Forest-Derived Biomass 08/20/2013 Business and Occupation Tax Credit for Harvesters of Forest-Derived Biomass Continues
Hog Fuel 08/20/2013 Sales/Use Tax Exemption on Purchases of Hog Fuel Extended: Annual Tax Incentive Survey Required
  Hog Fuel 6/23/09 Tax Incentive on Sales and Purchases of Hog Fuel and Forest-Derived Biomass
       
DIRECTIVE: None      
         
       
RPM: None      
         
       
WTD: 24 WTD 36 03-0224E   MANUFACTURING B&O TAX -- HST - SELF-PRODUCED FUEL -STILL GAS - CATALYTIC COKE.Still gas produced and used by the taxpayer as a fuel is subject to tax, valued at the cost the taxpayer would have incurred to purchase a fuel of equivalent BTU value.In accordance with ETA 109, catalytic coke produced as a contaminate is not subject to B&O tax, even though it incidentally produces heat when consumed.
         
       
OTHER: