Exclusion of steam, electricity, or electrical energy from definition of certain terms.

RCW 82.04.216 — under Chapter 82.04 Business and occupation tax..

RCW 82.04.216

Consistent with RCW 82.02.220, when the terms "tangible personal property," "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 chapter, the terms do not include steam, electricity, or electrical energy.[ 2003 c 168 s 702.]Notes:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.