Biodiesel and Alcohol Fuel Blend Sales Tax Exemption

Washington exempts machinery, equipment, and services used directly in the retail sale of biodiesel or alcohol fuel blend from state sales tax levied by RCW 82.08.020. In addition, the sales tax does not apply to sales of fuel delivery vehicles or sales or charges made to improve or repair such vehicles if at least seventy-five percent of the fuel distributed by the vehicle is a biodiesel or alcohol fuel blend. Biodiesel is defined by ASTM standards, and biodiesel blend is any fuel that contains at least twenty-five percent biodiesel fuel by volume. Alcohol fuel blend must contain at leat eighty-five percent alcohol fuel by volume.