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Home / Find taxes & rates / Other taxes / Solid fuel burning device tax Page Content Solid fuel burning device tax

What is the solid fuel burning device fee?

It is a fee paid by the consumer for the purchase of a solid fuel burning device (wood stove). When a used device is sold at retail, it is subject to the fee, even if the fee was paid when the device was originally sold.

A solid fuel burning device is a wood, coal, or cook stove, a fireplace (including masonry, zero clearance and metal fireplaces), or any similar device which burns solid fuel and is used for aesthetic or space-heating purposes in a private residence or commercial establishment with a heat input less than one million British thermal units per hour.


How do I pay the tax?

The fee is collected by the retail seller at the time of purchase. The retailer reports the fee to the Department of Revenue on the excise tax return.


What rate do I pay?

The fee is $30 for each stove, fireplace, or solid fuel burning device.


What are the funds used for?

Funds are used by the Department of Ecology to educate consumers about the effects of wood stove smoke on air pollution and to enforce burning restrictions during periods of impaired air quality.

 

Forms & publications


Tax Reference Manual
(pdf)

References


Revised Code of Washington 70.94.483
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