(1) The provisions of this chapter do
not apply with respect to the nonhighway use of diesel fuel,
biodiesel fuel, or aircraft fuel, by a farm fuel user. This
exemption applies to a fuel blend if all of the component fuels
of the blend would otherwise be exempt under this subsection if
the component fuels were acquired as separate products. Fuel
used for space or water heating for human habitation is not
exempt under this section.
(2) The definitions in RCW 82.08.865 apply to this section.
[2007 c 443 § 2; 2006 c 7 § 2.]
NOTES:
Effective date -- 2007 c 443: See note following RCW 82.08.865.
Effective date -- 2006 c 7: See note following RCW 82.08.865.
Additional use tax exemption for fuel: RCW 82.12.0256.