Washington § 82.16.310 - Exemptions — Sales by a gas distribution business.

Full text of Washington Revised Code of Washington § 82.16.310 — Exemptions — Sales by a gas distribution business., with citation guidance and answers to common questions.

§ 82.16.310. Exemptions — Sales by a gas distribution business.

(1) The provisions of this chapter do not apply to sales by a gas distribution business of:
(a) Compressed natural gas or liquefied natural gas, where the compressed natural gas or liquefied natural gas is to be sold or used as transportation fuel;
(b) Natural gas from which the buyer manufactures compressed natural gas or liquefied natural gas, where the compressed natural gas or liquefied natural gas is to be sold or used as transportation fuel; or
(c) Renewable natural gas.
(2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.
(3) For the purposes of this section, "transportation fuel" means fuel for the generation of power to propel a motor vehicle as defined in RCW 46.04.320, a vessel as defined in RCW 88.02.310, or a locomotive or railroad car.
(4) For the purpose of this section, "renewable natural gas" has the same meaning as provided in RCW 54.04.190.
[ 2019 c 202 s 1; 2014 c 216 s 301.]

Notes

Automatic expiration date and tax preference performance statement exemption—2019 c 202: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2019 c 202 s 4.]
Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.

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

Related Washington Legal Topics

Frequently Asked Questions About Washington § 82.16.310

What does Revised Code of Washington § 82.16.310 cover?

Section 82.16.310 ("Exemptions — Sales by a gas distribution business.") 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 § 82.16.310?

A common citation format is "Revised Code of Washington § 82.16.310" (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 § 82.16.310 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.