Wood biomass fuel manufacturing

From the 2024 DOR Tax Exemption Study

Det. No. 20-0253, 41 WTD 213 (May 16, 2022) 213 Cite as Det. No. 20-0253, 41 WTD 213 (2022) BEFORE THE ADMINISTRATIVE REVIEW AND HEARINGS DIVISION DEPARTMENT OF REVENUE STATE OF WASHINGTON In the Matter of the Petition for Correction of ) D E T E R M I N A T I O N Assessment of ) ) No. 20-0253 ) . . . ) Registration No. . . . ) FORMER RCW 82.08.962: RENEWABLE ENERGY – SALES AND USE TAX – M&E EXEMPTION – QUALIFYING PARTY. The exemption provided by former RCW 82.08.962, which was issued in the form of a remittance, was available only to purchasers, not sellers. Therefore, where a seller failed to collect the tax on an otherwise qualifying sale, the seller cannot claim the exemption to relieve itself of its liability for the tax it failed to collect. Headnotes are provided as a convenience for the reader and are not in any way a part of the decision or in any way to be used in construing or interpreting this Determination. Farquhar, T.R.O. – A biogas engineering and operations company protests the Department’s assessment of retail sales tax on certain sales the company made to a customer that operates a renewable energy facility. At the time of the sales, the company believed the sale