The Washington Department of Revenue has amended its rule on motor vehicle and special fuels exemptions as they relate to public transportation benefit areas (PTBA), county owned ferries, and county ferry districts. The amendment provides exemptions from sales and use tax for motor vehicle fuel or special fuels that are purchased for use in passenger-only ferry vessels. Previously, the exemption for PBTAs was not limited to passenger-only ferries only. (WAC 458-20-126, Washington Department of Revenue, effective January 9, 2010)