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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 (for example, a wood stove, a pellet stove, a coal stove, a manufactured fireplace, a masonry heater or any other device burning a solid fuel). When a used device is sold by a retailer, it is subject to the fee, even if the fee was paid when the device was originally sold.

A solid fuel burning device means any device for burning wood, coal, or any other nongaseous and non-liquid fuel. See RCW 70.94.453(5).


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 solid fuel burning device.


What are the funds used for?

Funds are used by the Department of Ecology and local air agencies to educate wood stove dealers and the public about 1) the effects of wood stove emissions on health and air quality, 2) methods of achieving better efficiency and emission performance from wood stoves, 3) devices that have been approved by Ecology and 4) the benefits of replacing inefficient stoves with stoves approved by Ecology. See RCW 70.94.480.


 

Forms & publications


Tax Reference Manual
(pdf)

References

RCW 70.94.483

RCW 70.94.480