Title 82 — Title 82 EXCISE TAXES

For the purposes of this chapter, unless otherwise required by the context:(1) "Express business" means the business of carrying property for public hire on the line of any common carrier operated in this state, when such common carrier is not owned or leased by the person engagi…

(1) There is levied and collected from every person a tax for the act or privilege of engaging within this state in any one or more of the businesses herein mentioned. The tax is equal to the gross income of the business, multiplied by the rate set out after the business, as foll…

See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 s 1708.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.

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 applicable to the businesses engaged in.[ 1989 c 302 s 205; 1982 1st ex.s. c 35 s 6; 1961 c 15 s 82.16.030. Prior: 1935 c 180 s 3…

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 less than two thousand dollars for a monthly period or portion thereof. Any person claiming exemption under this section may be requ…

(1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.(a) "Chlor-alkali electrolytic processing business" means a person who is engaged in a business that uses more than ten average megawatts of electricity per month in…

See chapter 82.34 RCW.

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 under chapter 47.46 RCW.[ 1998 c 179 s 5.]Notes:Finding—1998 c 179: See note following RCW 35.21.718.

This chapter does not apply to any funds received in the course of ride sharing or ride sharing for persons with special transportation needs in accordance with RCW 46.74.010.[ 2021 c 135 s 8; 1999 c 358 s 12; 1979 c 111 s 18.]Notes:Reviser's note: The tax preference enacted in s…

(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 upgrade nonelectrical infrastructure, to add or upgrade health and safety facilities, to accomplish energy and water use …

(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 is an industrial customer that contracts for the purchase of power from the Bonneville Power Administrat…

(1)(a)(i) A person who is taxable under this chapter is allowed a credit against the tax imposed in this chapter according to the gross vehicle weight rating of the vehicle and the incremental cost of the vehicle purchased above the purchase price of a comparable conventionally f…

(1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.(a) "Base credit" means the maximum amount of credit against the tax imposed by this chapter that each light and power business or gas distribution business may take…

(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 an aluminum smelter is eligible for an exemption from the tax in the form of a credit, if the contract for sale of electricity or gas to the a…

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, directly from taxes levied for the support or maintenance thereof. This subsection may not be construed to exempt servi…

(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 (2) through (4) of this section.(2)(a) Fifty percent of wholesale power cost paid during the reporting period, if the light and …

(1) In computing tax under this chapter there must be deducted from the gross income:(a) An amount equal to the cost of production at the plant for consumption within the state of Washington of:(i) Electrical energy produced or generated from cogeneration as defined in RCW 82.35.…

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 respect to activities other than those specifically within the provisions of this chapter.[ 1961 c 15 s 82.16.060. Prior: 1935 c 1…

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 chapter.[ 1961 c 15 s 82.16.080. Prior: 1935 c 180 s 43; RRS s 8370-43.]

(1) 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 operates within the state shall include the following information:(a) The rates and amounts of taxes paid directly by the custo…

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 business activities are subject to taxation under the classification in RCW 82.04.290(2). "Solid waste" for …

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Administrator" means an owner and assignee of a community solar project as defined in subsection (2)(a)(i) of this section that is responsible for applying for the inv…

(1)(a) Any individual, business, local governmental entity, not in the light and power business or in the gas distribution business, or a participant in a community solar project may apply to the light and power business serving the situs of the system, each fiscal year beginning…

(1) A light and power business is allowed a credit against taxes due under this chapter in an amount equal to:(a) Incentive payments made in any fiscal year under RCW 82.16.120 and 82.16.165; and(b) Any fees a utility is allowed to recover pursuant to RCW 82.16.165(5).(2) The cre…

Owners of a community solar project as defined in RCW 82.16.110(2)(a) (i) and (iii) must agree to hold harmless the light and power business serving the situs of the system, including any employee, for the good faith reliance on the information contained in an application or cert…

(1) This section is the tax preference performance statement for the tax preference and incentives created under RCW 82.16.130 and section 6, chapter 36, Laws of 2017 3rd sp. sess. This performance statement is only intended to be used for subsequent evaluation of the tax prefere…

The definitions in this section apply throughout this section and RCW 82.16.165, 82.16.170, and 82.16.175 unless the context clearly requires otherwise.(1) "Administrator" means the utility, nonprofit, or other local housing authority that organizes and administers a community so…

(1) Beginning July 1, 2017, the following persons may submit a one-time application to the Washington State University extension energy program to receive a certification authorizing the utility serving the situs of a renewable energy system in the state of Washington to remit an…

(1) The purpose of community solar programs is to facilitate broad, equitable community investment in and access to solar power. Beginning July 1, 2017, a community solar administrator may organize and administer a community solar project as provided in this section.(2) In order …

(1) The purpose of a shared commercial solar project is to provide an entry point in solar utilization by large load customers in a manner that achieves economies of scale and maximizes system performance without limitations posed by on-site systems where sun exposure is not opti…

(1) Any person who sells a solar module to a customer-owner, or who receives compensation from a customer-owner in exchange for installing a solar module for use in a residential-scale system or commercial-scale system in Washington must provide to the customer-owner current info…

(1) The definitions in this section apply throughout this section and RCW 82.16.183 unless the context clearly requires otherwise.(a)(i) "Administrator" means the utility, nonprofit, tribal housing authority as provided in (a)(ii) of this subsection, or other local housing author…

(1) Beginning July 1, 2022, through June 30, 2033, an administrator of a community solar project meeting the eligibility requirements described in this section and RCW 82.16.170(3) may submit an application to the Washington State University extension energy program to receive a …

(1) Beginning July 1, 2022, a light and power business is allowed a credit against taxes due under this chapter in an amount equal to incentive payments made in any fiscal year under RCW 82.16.183.(2) The credits must be taken in a form and manner as required by the department. T…

(1) Subject to the requirements of this section, a light and power business or a gas distribution business is allowed a credit against taxes due under this chapter in an amount equal to:(a) Incentive payments made in any calendar year under RCW 19.27A.220; and(b) Documented admin…

(1)(a) Subject to the limits and provisions of this section, a credit is allowed against the tax otherwise due under this chapter for persons engaged in the use of alternative jet fuel.(b) Except as provided in (c) of this subsection, the credit under this section is equal to $1 …

This chapter does not apply to any payments between, or any transfer of assets to or from, a joint municipal utility services authority created under chapter 39.106 RCW and any of its members.[ 2011 c 258 s 14.]Notes:Short title—Purpose—Intent—2011 c 258: See RCW 39.106.010.

(1) The provisions of this chapter do not apply to sales by a gas distribution business of:(a) Compressed natural gas or liquefied natural gas, where the compressed natural gas or liquefied natural gas is to be sold or used as transportation fuel;(b) Natural gas from which the bu…

(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 a silicon smelter is eligible for an exemption from the tax in the form of a credit, if the contract for sale of electricity or gas to the sil…

(1) This chapter does not apply to any person with respect to the value proceeding or accruing from a qualifying grant received on or after February 29, 2020.(2) For purposes of this section, "qualifying grant" means an amount received, or relief from debt or other legal obligati…

(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 custom farming services, when the person providing the hauling and the farmer or person performing custom farming services are relat…

(1) This chapter does not apply to amounts received by a covered entity, opt-in entity, or entity that receives no-cost allowances, as defined in chapter 70A.65 RCW, from the receipt, generation, purchase, sale, transfer, or retirement of allowances, offset credits, or price ceil…