| WAC 126 |
Sales of motor vehicle fuel, special fuels,
and nonpollutant fuel. |
| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-126 |
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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). |
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458-20-126 |
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07/11/1991 |
Sales of motor vehicle fuel,
special fuels, and nonpollutant fuel. Effective 8/11/91 |
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| RCW: | 82.08.020 |
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1992 |
Tax imposed--Retail
sales--Retail car rental. |
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82.04.4334 |
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2007 |
E85 motor fuel; B&O
exemption for sales |
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82.08.865 |
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2007 |
Sales tax exemption expanded;
biodiesel fuel used on aircraft used in farming |
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82.08.0255 |
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2007 |
Passenger ferries, exemption for
fuel |
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82.08.0205 |
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2008 |
Exempting waste vegetable oil
used to produce biodiesel from special fuel, sales, and use tax |
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| SPECIAL
NOTICES: |
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| Subject
Title Reference: |
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| Biofuel |
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06/28/2010 |
Biofuel Manufacturers - Tax Benefits for Manufacturers of Biodiesel Fuel, Biodiesel Alcohol Fuel, Feedstock and Wood Biomass Fuel |
| Biofuel |
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02/08/1993 |
Gasohol |
| Biofuel |
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7/1/09 |
Biofuel Manufacturers: Tax Benefits for Manufacturers of Biodiesel Fuel, Biodiesel Alcohol Fuel, Feedstock and Wood Biomass Fuel |
| Biofuel |
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06/24/2003 |
Biofuel Sellers |
| Biofuel |
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06/24/2003 |
Biofuel Manufacturers |
| Incentives/
Truck Stop & Diesel Truck Owners |
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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 |
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06/12/2008 |
Waste Vegetable Oil Exemption |
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| DIRECTIVE: |
8126.1 |
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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. |
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8126.2 |
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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. |
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| RPM: |
None |
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| 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.    |
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12 WTD 583 |
93-025 |
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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. |
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| OTHER: |
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Voter registration assistance (Secretary of State)