# RCW 82.08.865: RCW 82.08.865: Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S865

## Section

- **Citation:** RCW 82.08.865
- **Heading:** RCW 82.08.865: Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 08 / Section 865

## Text

(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.

## Nearby sections

- [RCW 82.08.010 RCW 82.08.010: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S010.md)
- [RCW 82.08.011 RCW 82.08.011: Retail car rental—Definition.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S011.md)
- [RCW 82.08.015 RCW 82.08.015: Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S015.md)
- [RCW 82.08.020 RCW 82.08.020: Tax imposed—Retail sales—Retail car rental.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S020.md)
- [RCW 82.08.026 RCW 82.08.026: Exemptions—Sales of natural or manufactured gas.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S026.md)
- [RCW 82.08.031 RCW 82.08.031: Exemptions—Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S031.md)
- [RCW 82.08.032 RCW 82.08.032: Exemption—Sales, rental, or lease of used park model trailers.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S032.md)
- [RCW 82.08.033 RCW 82.08.033: Exemptions—Sales of used mobile homes or rental or lease of mobile homes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S033.md)
- [RCW 82.08.034 RCW 82.08.034: Exemptions—Sales of used floating homes or rental or lease of used floating homes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S034.md)
- [RCW 82.08.035 RCW 82.08.035: Exemption for pollution control facilities.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S035.md)
- [RCW 82.08.036 RCW 82.08.036: Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S036.md)
- [RCW 82.08.037 RCW 82.08.037: Credits and refunds for bad debts.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S037.md)
- [RCW 82.08.040 RCW 82.08.040: Consignee, factor, bailee, auctioneer deemed seller.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S040.md)
- [RCW 82.08.050 RCW 82.08.050: Buyer to pay, seller to collect tax—Statement of tax—Exception—Penalties.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S050.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C08_S865. Check the current official text before relying on it. Not legal advice.