The provisions of this chapter shall not apply in respect to the use of:

     (1) Special fuel purchased in this state upon which a refund is obtained as provided in RCW 82.38.180(2); and

     (2) Motor vehicle and special fuel if:

     (a) The fuel is used for the purpose of public transportation and the purchaser is entitled to a refund or an exemption under RCW 82.36.275 or 82.38.080(3); or

     (b) The fuel is purchased by a private, nonprofit transportation provider certified under chapter 81.66 RCW and the purchaser is entitled to a refund or an exemption under RCW 82.36.285 or 82.38.080(1)(h); or

     (c) The fuel is purchased by a public transportation benefit area created under chapter 36.57A RCW or a county-owned ferry or county ferry district created under chapter 36.54 RCW for use in passenger-only ferry vessels; or

     (d) The fuel is taxable under chapter 82.36 or 82.38 RCW: PROVIDED, That the use of motor vehicle and special fuel upon which a refund of the applicable fuel tax is obtained shall not be exempt under this subsection (2)(d), and the director of licensing shall deduct from the amount of such tax to be refunded the amount of tax due under this chapter and remit the same each month to the department of revenue.

[2007 c 223 § 10; 2005 c 443 § 6; 1998 c 176 § 5. Prior: 1983 1st ex.s. c 35 § 3; 1983 c 108 § 2; 1980 c 147 § 2; 1980 c 37 § 56. Formerly RCW 82.12.030(6).]

NOTES:

     Effective date -- 2007 c 223: See note following RCW 36.57A.220.

     Finding -- Intent -- Effective date -- 2005 c 443: See notes following RCW 82.08.0255.

     Rules -- Findings -- Effective date -- 1998 c 176: See RCW 82.36.800, 82.36.900, and 82.36.901.

     Intent -- 1983 1st ex.s. c 35: See note following RCW 82.08.0255.

     Intent -- 1980 c 37: See note following RCW 82.04.4281.

Diesel, biodiesel, and aircraft fuel sales tax exemption for farmers: RCW 82.12.865.