Revised Code of Washington Title 82 — Excise Taxes
RCW 82.04.216 — Exclusion of steam, electricity, or electrical energy from definition of certain terms
Consistent with RCW 82.02.220 , when the terms "tangible personal property," "ingredient," "component part," "incorporated into," "goods," "products," "by-products," "materials," "consumables," and other similar terms denoting tangible items that may be used, sold, or consumed are used in this chapter, the terms do not include steam, electricity, or electrical energy. [ 2003 c 168 s 702 .] Notes: Effective dates — Part headings not law — 2003 c 168: See notes following RCW 82.08.010 .
Source: official text