Waste vegetable oil - Sales/use tax exemption on purchases for personal use

In Washington, the purchase of leftover used vegetable oil from restaurants and food processing operations for biodiesel can be exempt from sale and use taxes, as long as the produced biodiesel is used by the same person or persons producing it and not sold. To apply for the exemption, the biodiesel producer must file a Buyers’ Retail Sales Tax Exemption Certificate with the vegetable oil seller.