Section 308-77-015 - Incidental use or exemptions(1)When is the incidental operation of a nonlicensed vehicle exempt the special fuel tax? Fuel is exempt the special fuel tax if the vehicle is not licensed or required to be licensed under chapter 46.16 or 46.87 RCW and is operated between two pieces of private property for a distance not exceeding fifteen miles. The movement of the vehicle must be incidental to the primary use of the vehicle.(2)When is off highway fuel use taxable? If fuel is used in a continuous trip, which is partly on and partly off the highway, the tax applies to all the fuel used when the total distance traveled off the highway does not exceed one mile. A continuous trip involves the use of a highway for the transportation of persons or property from one place to another; or, in a round trip, from the origin to the destination and return to the origin.
(3)Are cash sales to qualified foreign diplomats and consular missions tax exempt? No, only credit card purchases are exempt.Wash. Admin. Code § 308-77-015
Statutory Authority: RCW 82.38.260. 09-07-075, § 308-77-015, filed 3/16/09, effective 4/16/09; 01-22-073, § 308-77-015, filed 11/1/01, effective 12/2/01.