Title 82, EXCISE TAXES

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 in…

(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 …

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 s…

(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 autho…

(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. …

(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 adm…

(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 …

(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 obligat…

(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…

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Banked" means a ZEV credit that a manufacturer has carried over for use in future model years in which a manufacturer has a shortfall or for use to offset a manufactu…

(1) By October 31st of each year, the department of ecology must transmit to the department the following information related to each manufacturer's zero-emission vehicle program activities during the preceding model year, using information reported to the department of ecology u…

(1) Beginning May 20, 2025, for purposes of model year 2024 program implementation, an excise tax is imposed on the banking and sale of surplus ZEV credits as verified by the department of ecology for each model year. The excise tax imposed under this section does not apply to po…

(1) Except as otherwise provided by law and to the extent not inconsistent with the provisions of this chapter, chapter 82.32 RCW applies to the administration of taxes imposed under this chapter. (2) The department may adopt any rules it considers useful in administering the tax…

The tax imposed under RCW 82.17.030 does not apply to a manufacturer that banks or sells credits associated with zero-emission vehicles or qualifying plug-in hybrid zero-emission vehicles in an amount below a total of 25,000 zero-emission vehicles or plug-in hybrid zero-emission …

For purposes of this chapter: (1) "Solid waste collection business" means every person who receives solid waste for transfer, storage, or disposal including but not limited to all collection services, public or private dumps, transfer stations, and similar operations. (2) "Person…

There is imposed on each person using the solid waste services of a solid waste collection business a solid waste collection tax equal to three and six-tenths percent of the consideration charged for the services. [ 1989 c 431 s 79; 1986 c 282 s 7.]

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 1709.] Notes: Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.

The person collecting the charges made for using the solid waste collection business shall collect the tax imposed in this chapter. If any person charged with collecting the tax fails to bill the taxpayer for the tax, or in the alternative has not notified the taxpayer in writing…

(1) Taxes collected under this chapter must be held in trust until paid to the state. Except as otherwise provided in this subsection (1), taxes received by the state must be deposited in the public works assistance account created in RCW 43.155.050. For the period beginning July…

The solid waste collection taxes imposed in this chapter shall not apply to any agency, division, or branch of the federal government or to services rendered under a contract therewith. [ 1989 c 431 s 86; 1986 c 282 s 10.]

To prevent pyramiding and multiple taxation of a single transaction, the solid waste collection taxes imposed in this chapter shall not apply to any solid waste collection business using the services of another solid waste collection business for the transfer, storage, processing…

Chapter 82.32 RCW applies to the taxes imposed under this chapter. [ 1989 c 431 s 88; 1986 c 282 s 12.]

The department of revenue shall have the power to enforce the taxes imposed in this chapter through appropriate rules. [ 1989 c 431 s 89; 1986 c 282 s 13.]

(1) In addition to any other taxes, there is hereby levied and there shall be collected by the department of revenue from every person for the privilege of engaging within this state in business as a manufacturer, as a wholesaler, or as a retailer, a litter tax equal to the value…

To accomplish effective litter control within the state and to allocate a portion of the cost of administering this chapter to those industries whose products, including the packages, wrappings, and containers thereof, are reasonably related to the litter problem, the tax imposed…

(1) The department of revenue, by rule, may, if such is required, define those items subject to tax under RCW 82.19.020. In making any such definitions, the department of revenue shall be guided by the following standards: (a) It is the purpose of this chapter to accomplish effec…

(1) To the extent applicable, all of the definitions of chapter 82.04 RCW and all of the provisions of chapter 82.32 RCW apply to the tax imposed in this chapter. (2) Beginning June 30, 2019, taxes collected under this chapter shall be deposited in the waste reduction, recycling,…

The litter tax imposed in this chapter does not apply to: (1) The manufacture or sale of products for use and consumption outside the state; (2) The value of products or gross proceeds of the sales exempt from tax under RCW 82.04.330; (3) The sale of products for resale by a qual…

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 1710.] Notes: Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.

This act shall take effect July 1, 1992. [ 1992 c 175 s 11.]

(1) It is the intent of this chapter to impose a tax only once for each hazardous substance possessed in this state and to tax the first possession of all hazardous substances, including substances and products that the department of ecology determines to present a threat to huma…

Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Hazardous substance" means: (a) Any substance that, on March 1, 2002, is a hazardous substance under section 101(14) of the federal comprehensive environmental respo…

(1)(a) A tax is imposed on the privilege of possession of hazardous substances in this state. Except as provided in (b) of this subsection, the rate of the tax is seven-tenths of one percent multiplied by the wholesale value of the substance. Moneys collected under this subsectio…

The following are exempt from the tax imposed in this chapter: (1) Any successive possession of a previously taxed hazardous substance. If tax due under this chapter has not been paid with respect to a hazardous substance, the department may collect the tax from any person who ha…