82.21.040 - Exemptions.

Exemptions.

The following are exempt from the tax imposed in this chapter:

     (1) Any successive possession of a previously taxed hazardous substance. If tax due under this chapter has not been paid with respect to a hazardous substance, the department may collect the tax from any person who has had possession of the hazardous substance. If the tax is paid by any person other than the first person having taxable possession of a hazardous substance, the amount of tax paid shall constitute a debt owed by the first person having taxable possession to the person who paid the tax.

     (2) Any possession of a hazardous substance by a natural person under circumstances where the substance is used, or is to be used, for a personal or domestic purpose (and not for any business purpose) by that person or a relative of, or person residing in the same dwelling as, that person.

     (3) Any possession of a hazardous substance amount which is determined as minimal by the department of ecology and which is possessed by a retailer for the purpose of making sales to ultimate consumers. This exemption does not apply to pesticide or petroleum products.

     (4) Any possession of alumina or natural gas.

     (5) Persons or activities which the state is prohibited from taxing under the United States Constitution.

     (6) Any persons possessing a hazardous substance where such possession first occurred before March 1, 1989.

[1989 c 2 § 11 (Initiative Measure No. 97, approved November 8, 1988).]