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WAC 126 Sales of motor vehicle fuel, special fuels, and nonpollutant fuel.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-126 12/9/09 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.  The discussion regarding county-owned ferries clearly identifies the statutory requirement that the exemption is limited to fuels used in passenger-only ferries, while the discussion for fuel used by a PTBA does not.  The Department proposes to amend the rule to correct this oversight.  The amendment combines the discussion of the exemption as it applies to fuel purchased for both county-owned and PTBA-owned passenger-only ferries in a single subsection (3)(a).
  458-20-126   07/11/1991 Sales of motor vehicle fuel, special fuels, and nonpollutant fuel. Effective 8/11/91
         
       
RCW: 82.08.020   1992 Tax imposed--Retail sales--Retail car rental.
  82.04.4334   2007 E85 motor fuel; B&O exemption for sales
  82.08.865   2007 Sales tax exemption expanded; biodiesel fuel used on aircraft used in farming
  82.08.0255   2007 Passenger ferries, exemption for fuel
  82.08.0205   2008 Exempting waste vegetable oil used to produce biodiesel from special fuel, sales, and use tax
         
       
ETA:      
         
       
INDUSTRY GUIDES:      
         
         
SPECIAL NOTICES:      
Subject Title Reference:      
Biofuel     06/28/2010 Biofuel Manufacturers - Tax Benefits for Manufacturers of Biodiesel Fuel, Biodiesel Alcohol Fuel, Feedstock and Wood Biomass Fuel
Biofuel     02/08/1993 Gasohol
Biofuel     7/1/09 Biofuel Manufacturers: Tax Benefits for Manufacturers of Biodiesel Fuel, Biodiesel Alcohol Fuel, Feedstock and Wood Biomass Fuel
Biofuel     06/24/2003 Biofuel Sellers
Biofuel   06/24/2003 Biofuel Manufacturers
Incentives/ Truck Stop & Diesel Truck Owners   06/01/2006 Truck Stop and Diesel Truck Owners - Tax Incentives
Biofuel   07/06/2007 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
Vegetable Oil / Biofuel   06/12/2008 Waste Vegetable Oil Exemption
       
         
       
DIRECTIVE: 8126.1     Diesel Delivered in Washington to Motor Carriers for Use Outside Washington - 4/6/84Repealed 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.
  8126.2     Motor Vehicle Fuel Tax Rates - 7/12/84Repealed 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.
         
       
RPM: None      
         
       
WTD: 29 WTD 70 09-0181 12/15/10 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.    
  12 WTD 583 93-025   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.
       
       
         
       
OTHER: