WAC 121 | Washington Department of Revenue

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Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.120	"To manufacture."
82.12.0263	Exemptions -- Use of fuel by extractor or manufacturer thereof.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-121	Sales of heat or steam--Including production by cogeneration.Effective 7/7/94
458-20-121	WAC 458-20-121 provides tax reporting information for persons who sell heat and/or steam. It also provides information on the use tax liability of persons that produce fuel used to produce heat or steam. WAC 458-20-134 discusses the taxability of manufacturers and extractors that are consumers of products or by-products that they themselves have manufactured or extracted. The Department amended these rules to recognize provisions of Chapter 469, Laws of 2009 (Engrossed Substitute Senate Bill 6170).

Excise Tax Advisories (ETA)
Document Reference	Description	Date of Issue	Status
2017.04.08	National Streamlined Sales and Use Tax Agreement--Definition of "Tangible Personal Property"

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Sales/Use Tax Exemption on Purchases of Hog Fuel Extended: Annual Tax Incentive Survey Required
N/A	Tax Incentive on Sales and Purchases of Hog Fuel and Forest-Derived Biomass
N/A	Business and Occupation Tax Credit for Harvesters of Forest-Derived Biomass Continues

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
24 WTD 36	MANUFACTURING B&O TAX -- HST - SELF-PRODUCED FUEL -STILL GAS - CATALYTIC COKE.Still gas produced and used by the taxpayer as a fuel is subject to tax, valued at the cost the taxpayer would have incurred to purchase a fuel of equivalent BTU value.In accordance with ETA 109, catalytic coke produced as a contaminate is not subject to B&O tax, even though it incidentally produces heat when consumed.