# RCW 82.12.023: RCW 82.12.023: Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S023

## Section

- **Citation:** RCW 82.12.023
- **Heading:** RCW 82.12.023: Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 12 / Section 023

## Text

The tax levied by RCW 82.12.020 shall not apply in respect to the use of natural or manufactured gas that is taxable under RCW 82.12.022 .

## Nearby sections

- [RCW 82.12.010 RCW 82.12.010: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S010.md)
- [RCW 82.12.020 RCW 82.12.020: Use tax imposed.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S020.md)
- [RCW 82.12.022 RCW 82.12.022: Natural or manufactured gas—Use tax imposed—Exemption.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S022.md)
- [RCW 82.12.023 RCW 82.12.023: Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S023.md)
- [RCW 82.12.024 RCW 82.12.024: Deferral of use tax on certain users of natural or manufactured gas.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S024.md)
- [RCW 82.12.031 RCW 82.12.031: Exemptions—Use by artistic or cultural organizations of certain objects.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S031.md)
- [RCW 82.12.032 RCW 82.12.032: Exemption—Use of used park model trailers.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S032.md)
- [RCW 82.12.033 RCW 82.12.033: Exemption—Use of certain used mobile homes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S033.md)
- [RCW 82.12.034 RCW 82.12.034: Exemption—Use of used floating homes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S034.md)
- [RCW 82.12.035 RCW 82.12.035: Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S035.md)
- [RCW 82.12.036 RCW 82.12.036: Exemptions and credits—Pollution control facilities.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S036.md)
- [RCW 82.12.037 RCW 82.12.037: Credits and refunds—Bad debts.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S037.md)
- [RCW 82.12.038 RCW 82.12.038: 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_C12_S038.md)
- [RCW 82.12.040 RCW 82.12.040: Retailers to collect tax—Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S040.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C12_S023. Check the current official text before relying on it. Not legal advice.