Washington § 82.08.0205 - Exemptions — Waste vegetable oil.

Full text of Washington Revised Code of Washington § 82.08.0205 — Exemptions — Waste vegetable oil., with citation guidance and answers to common questions.

§ 82.08.0205. Exemptions — Waste vegetable oil.

(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.
(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.
(3) For the purposes of this section, the following definitions apply:
(a) "Waste vegetable oil" means used cooking oil gathered from restaurants or commercial food processors; and
(b) "Personal use" means the person does not engage in the business of selling biodiesel at wholesale or retail.
[ 2008 c 237 s 2.]

Notes

Effective date—2008 c 237: "This act takes effect July 1, 2008." [ 2008 c 237 s 4.]

Source: official Washington text · Last verified 2026-08-27

Frequently Asked Questions About Washington § 82.08.0205

What does Revised Code of Washington § 82.08.0205 cover?

Section 82.08.0205 ("Exemptions — Waste vegetable oil.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.08.0205?

A common citation format is "Revised Code of Washington § 82.08.0205" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.08.0205 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.