Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.16 Public Utility Tax

82.16.010 Definitions
For the purposes of this chapter, unless otherwise required by the context: (1) "Railroad business" means the business of operating any railroad, by whatever power ...

82.16.020 Public utility tax imposed -- Additional tax imposed -- Deposit of moneys
(1) There is levied and there shall be collected from every person a tax for the act or privilege of engaging within this state in ...

82.16.030 Taxable under each schedule if within its purview
Every person engaging in businesses which are within the purview of two or more of schedules of RCW 82.16.020(1), shall be taxable under each schedule ...

82.16.040 Exemption
The provisions of this chapter shall not apply to persons engaging in one or more businesses taxable under this chapter whose total gross income is ...

82.16.0421 Exemptions -- Sales to electrolytic processing businesses
(1) For the purposes of this section: (a) "Chlor-alkali electrolytic processing business" means a person who is engaged in a business that uses more than ...

82.16.045 Exemptions and credits -- Pollution control facilities
See chapter 82.34 RCW. ...

82.16.046 Exemptions -- Operation of state route No. 16
The provisions of this chapter do not apply to amounts received from operating state route number 16 corridor transportation systems and facilities constructed and operated ...

82.16.047 Exemptions -- Ride sharing
This chapter does not apply to any funds received in the course of commuter ride sharing or ride sharing for persons with special transportation needs ...

82.16.0491 Credit -- Contributions to an electric utility rural economic development revolving fund
(1) The following definitions apply to this section: (a) "Qualifying project" means a project designed to achieve job creation or business retention, to add or ...

82.16.0495 Credit -- Electricity sold to a direct service industrial customer
(1) Unless the context clearly requires otherwise, the definitions in this subsection apply throughout this section. (a) "Direct service industrial customer" means a person who ...

82.16.0497 Credit -- Light and power business, gas distribution business
(1) Unless the context clearly requires otherwise, the definitions in this subsection apply throughout this section. (a) "Base credit" means the maximum amount of credit ...

82.16.0498 Credit -- Sales of electricity or gas to an aluminum smelter
(1) A person who is subject to tax under this chapter on gross income from sales of electricity, natural gas, or manufactured gas made to ...

82.16.050 Deductions in computing tax
In computing tax there may be deducted from the gross income the following items: (1) Amounts derived by municipally owned or operated public service businesses, ...

82.16.053 Deductions in computing tax -- Light and power businesses
(1) In computing tax under this chapter, a light and power business may deduct from gross income the lesser of the amounts determined under subsections ...

82.16.055 Deductions relating to energy conservation or production from renewable resources
(1) In computing tax under this chapter there shall be deducted from the gross income: (a) An amount equal to the cost of production at ...

82.16.060 May be taxed under other chapters
Nothing herein shall be construed to exempt persons taxable under the provisions of this chapter from tax under any other chapters of this title with ...

82.16.080 Administration
All of the provisions contained in chapter 82.32 RCW shall have full force and application with respect to taxes imposed under the provisions of this ...

82.16.090 Light or power and gas distribution businesses -- Information required on customer billings
Any customer billing issued by a light or power business or gas distribution business that serves a total of more than twenty thousand customers and ...

82.16.100 Solid waste business not subject to chapter
The business of collection, receipt, transfer, including transportation between any locations, storage, or disposal of solid waste is not subject to this chapter. Any such ...

82.16.110 Renewable energy system cost recovery -- Definitions
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Customer-generated electricity" means the alternating current electricity that is ...

82.16.120 Renewable energy system cost recovery -- Application to light/power business -- Certification -- Limitations
(1) Any individual, business, or local governmental entity, not in the light and power business or in the gas distribution business, may apply to the ...

82.16.130 Renewable energy system cost recovery -- Light/power business tax credit
(1) A light and power business shall be allowed a credit against taxes due under this chapter in an amount equal to investment cost recovery ...

82.16.140 Renewable energy system cost recovery -- Report to legislature
(1) Using existing sources of information, the department shall report to the house appropriations committee, the house committee dealing with energy issues, the senate committee ...

82.16.300 Exemptions -- Custom farming services
(1) This chapter shall not apply to any person hauling agricultural products or farm machinery or equipment for a farmer or for a person performing ...