These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
Limited scope—Utility businesses.
Chapter 79, Laws of 2003 does not apply to taxes on any service that historically or traditionally has been taxed as a utility business for municipal tax purposes, such as:
(1) A light and power business or a natural gas distribution business, as defined in RCW
82.16.010;
(2) A telephone business, as defined in RCW
82.16.010;
(3) Cable television services;
(4) Sewer or water services;
(5) Drainage services;
(6) Solid waste services; or
(7) Steam services.
NOTES:
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW
82.32.020.
Findings—Intent—2007 c 6: See note following RCW
82.14.390.