{"data":{"id":"us-wa/rcw-82.08.0205","jurisdiction":"us-wa","citation":"RCW 82.08.0205","heading":"Exemptions—Waste vegetable oil.","body":"(1) The tax levied by RCW 82.08.020 does not apply to sales of waste vegetable oil that is used by a person in the production of biodiesel for personal use.\n(2) This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department.\n(3) For the purposes of this section, the following definitions apply:\n(a) \"Waste vegetable oil\" means used cooking oil gathered from restaurants or commercial food processors; and\n(b) \"Personal use\" means the person does not engage in the business of selling biodiesel at wholesale or retail.","path":["Title 82","Chapter 82.08"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.08.0205","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:27:18Z","sha256":"b4a521f8c8a0a27b13e7b71ac962368f6f10fe750806bbb067733e7004a22a8b","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.08.0203","next":"us-wa/rcw-82.08.0206"},"notice":"GroundRules: Original legal text. Not legal advice."}