RCW 82.23A.030 — Exemptions from tax

(Expires July 1, 2030.) The following are exempt from the tax imposed in this chapter: (1) Any successive possession of a previously taxed petroleum product. If tax due under this chapter has not been paid with respect to a petroleum product, the department may collect the tax from any person who has had possession of the petroleum product. If the tax is paid by any person other than the first person having taxable possession of a petroleum product, the amount of tax paid shall constitute a debt owed by the first person having taxable possession to the person who paid the tax. (2) Any possession of a petroleum product by a natural person under circumstances where the substance is used, or is to be used, for a personal or domestic purpose (and not for any business purpose) by that person or a relative of, or person residing in the same dwelling as, that person. (3) Persons or activities which the state is prohibited from taxing under the United States Constitution. (4) Any persons possessing a petroleum product where such possession first occurred before July 1, 1989. (5) Any possession of (a) natural gas, (b) petroleum coke, or (c) liquid fuel or fuel gas used in petroleum processing. (6) Any possession of petroleum products that are exported for use or sale outside this state as fuel. (7) Any possession of petroleum products packaged for sale to ultimate consumers. [ 1989 c 383 s 17 .]