Bill > SB5108

This bill amends the tax treatment of renewable natural gas in Washington state. Key provisions include: 1) Exempting sales of renewable natural gas from the state's public utility tax (chapter 82.16 RCW). This aligns the tax treatment of renewable natural gas with the existing exemption for compressed or liquefied natural gas used as transportation fuel. 2) Clarifying that the production or processing of renewable natural gas is considered "manufacturing" for the purposes of the state's business and occupation (B&O) tax (chapter 82.04 RCW). This ensures renewable natural gas production is treated the same as the production of compressed or liquefied natural gas for transportation fuel. 3) Exempting this act from the normal requirements for new tax preferences, allowing the changes to take effect immediately. The key terms are "renewable natural gas," which is defined as having the same meaning as in RCW 54.04.190, and "transportation fuel," which refers to fuel used to power motor vehicles, vessels, and locomotives. These changes are intended to support the production and use of renewable natural gas in Washington.