In an effort to comply with the provisions of the national Streamlined Sales and Use Tax Agreement, Washington has modified its definition of tangible personal property to include electricity and steam. The sale of electricity and steam were not subject to sales and use tax before this change and legislators have decided to keep the taxability of steam and electricity the same. As a result, specific exemptions were also included for each energy source. (Washington State Department of Revenue, Excise Tax Advisory 2017.04.08, June 29, 2004.)