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Chapter 82.16 RCW

PUBLIC UTILITY TAX

RCW Sections

82.16.010Definitions.
82.16.020Public utility tax imposed -- Additional tax imposed -- Deposit of moneys.
82.16.023Tax preferences -- Expiration dates.
82.16.030Taxable under each schedule if within its purview.
82.16.040Exemption.
82.16.0421Exemptions -- Sales to electrolytic processing businesses.
82.16.045Exemptions and credits -- Pollution control facilities.
82.16.046Exemptions -- Operation of state route No. 16.
82.16.047Exemptions -- Ride sharing.
82.16.0491Credit -- Contributions to an electric utility rural economic development revolving fund.
82.16.0495Credit -- Electricity sold to a direct service industrial customer.
82.16.0497Credit -- Light and power business, gas distribution business.
82.16.0498Credit -- Sales of electricity or gas to an aluminum smelter.
82.16.050Deductions in computing tax.
82.16.053Deductions in computing tax -- Light and power businesses.
82.16.055Deductions relating to energy conservation or production from renewable resources.
82.16.060May be taxed under other chapters.
82.16.080Administration.
82.16.090Light or power and gas distribution businesses -- Information required on customer billings.
82.16.100Solid waste business not subject to chapter.
82.16.110Renewable energy system cost recovery -- Definitions.
82.16.120Renewable energy system cost recovery -- Application to light/power business -- Certification -- Limitations.
82.16.130Renewable energy system cost recovery -- Light/power business tax credit.
82.16.150Light and power business -- Liability.
82.16.300Exemptions -- Custom farming services.
82.16.305Exemptions -- Joint municipal utility services authorities.
82.16.310Exemptions -- Sales by a gas distribution business.

Notes:

Commute trip reduction incentives: Chapter 82.70 RCW.

Public utility districts, privilege tax: Chapter 54.28 RCW.