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WAC 121

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Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
82.04.120

"To manufacture."
82.12.0263

Exemptions -- Use of fuel by extractor or manufacturer thereof.
Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-121

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).
458-20-121

Sales of heat or steam--Including production by cogeneration.Effective 7/7/94
Excise Tax Advisories (ETA)
Document Reference Description Date of Issue Status
2017.04.08

National Streamlined Sales and Use Tax Agreement--Definition of "Tangible Personal Property"
Special Notices (SN)
Document Reference Description Date of Issue Status
N/A

Sales/Use Tax Exemption on Purchases of Hog Fuel Extended: Annual Tax Incentive Survey Required
N/A

Tax Incentive on Sales and Purchases of Hog Fuel and Forest-Derived Biomass
N/A

Business and Occupation Tax Credit for Harvesters of Forest-Derived Biomass Continues
Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
24 WTD 36

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.