Exemption
Waste vegetable oil biodiesel
Fuel Tax exemption · RCW 82.38.080(1)(e) · enacted 2008
Details
- Citation
- RCW 82.38.080(1)(e)
- Study reference
- E1246-1
- Tax type
- Fuel Tax
- Preference type
- Exemption
- Category
- Other
- Year enacted
- 2008
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.38.080(1)(e) - Waste vegetable oil biodiesel Description Waste vegetable oil used to manufacture biodiesel is exempt from the special fuel tax. Purpose To promote the manufacturing of alternative fuels and to lower their cost. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions Included under the exemption for other special fuel tax exemptions, RCW 82.38.080. Data Sources Department of Licensing, Fuel tax data Additional Additional Information Information Category: Other Year Enacted: 2008 Primary Beneficiaries: Biodiesel fuel manufacturers Taxpayer Count: Unknown Program Inconsistency: None evident JLARC Review: Full review completed in 2012 with an upcoming review in 2025. 2024 Tax Exemption Study Page 337
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: