When the terms "ingredient," "component part," "incorporated into," "goods," "products," "by-products," "materials," "consumables," and other similar terms denoting tangible items that may be used, sold, or consumed are used in this title, the terms do not include steam, electricity, or electrical energy.
RCW 82.02.220
Effective dates-Part headings not law-2003 c 168: See notes following RCW 82.08.010.