Full text of Washington Revised Code of Washington § 82.08.865 — Exemptions — Diesel, biodiesel, and aircraft fuel for farm fuel users., with citation guidance and answers to common questions.
§ 82.08.865. Exemptions — Diesel, biodiesel, and aircraft fuel for farm fuel users.
(1) The tax levied by RCW
82.08.020 does not apply to sales of diesel fuel, biodiesel fuel, or aircraft fuel, to a farm fuel user for agricultural purposes. This exemption applies to a fuel blend if all of the component fuels of the blend would otherwise be exempt under this subsection if the component fuels were sold as separate products. This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department.
(2) The definitions in RCW
82.04.213 and this subsection apply to this section.
(a)(i) "Agricultural purposes" means the performance of activities directly related to the growing, raising, or producing of agricultural products.
(ii) "Agricultural purposes" does not include: (A) Heating space for human habitation or water for human consumption; or (B) transporting on public roads individuals, agricultural products, farm machinery or equipment, or other tangible personal property, except when the transportation is incidental to transportation on private property and the fuel used for such transportation is not subject to tax under chapter
82.38 RCW.
(b) "Aircraft fuel" is defined as provided in RCW
82.42.010.
(c) "Biodiesel fuel" is defined as provided in RCW
19.112.010.
(d) "Diesel fuel" is defined as provided in 26 U.S.C. 4083, as amended or renumbered as of January 1, 2006.
(e) "Farm fuel user" means: (i) A farmer; or (ii) a person who provides horticultural services for farmers, such as soil preparation services, crop cultivation services, and crop harvesting services.
Notes
Effective date—2010 c 106: See note following RCW
35.102.145.
Effective date—2007 c 443: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 11, 2007]." [
2007 c 443 s 3.]
Effective date—2006 c 7: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 6, 2006]." [
2006 c 7 s 3.]
Additional sales tax exemption for motor vehicle and special fuel: RCW
82.08.0255.
Source: official Washington text · Last verified 2026-08-27
Frequently Asked Questions About Washington § 82.08.865
What does Revised Code of Washington § 82.08.865 cover?
Section 82.08.865 ("Exemptions — Diesel, biodiesel, and aircraft fuel for farm fuel users.") 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 § 82.08.865?
A common citation format is "Revised Code of Washington § 82.08.865" (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 § 82.08.865 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.
