Waste vegetable oil biodiesel

From the 2024 DOR Tax Exemption Study

82.38.080 - Other special fuel tax exemptions Description The sales of special fuel (i.e., fuel other than gasoline) to publicly or privately owned urban transportation systems are generally exempt from the special fuel tax. Additionally, sales of fuel for the following uses are exempt from the special fuel tax: - Street and highway construction and maintenance in state, county, or municipality-owned and operated motor vehicles. - Publicly owned firefighting equipment. - Vehicles not designed or used primarily for transporting people or property. - Certain motor vehicle power take-off equipment. - U.S. government-owned motor vehicles. - Heating purposes. - Moving between two pieces of private property a motor vehicle on a public highway. - Transportation services for persons with special needs by a private nonprofit transportation provider. - Equipment such as mixing units or refrigeration units powered by motors separate from vehicle fuel tanks. - Operation of a motor vehicle as a part of a logging operation upon a federal highway within a federal area if the vehicle’s use of the highway is subject to a fee related to federal roads or highways. - Waste vegetable oil used to manufa