Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.16.120 Renewable energy system cost recovery—Application to light/power business—Certification—Limitations.
12.1K chars
(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…
RCW 82.16.130 Renewable energy system cost recovery—Light/power business tax credit.
5.4K chars
(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…
RCW 82.16.150 Light and power business—Liability.
0.7K chars
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…
RCW 82.16.155 Tax preference performance statement—Joint legislative audit and review committee review—Washington State University data collection.
3.8K chars
(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…
RCW 82.16.160 Definitions—Renewable energy tax incentives.
3.2K chars
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…
RCW 82.16.165 Annual production incentive certification.
25.2K chars
(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…
RCW 82.16.170 Community solar programs—Organization and administration—Certification for incentive payments.
8.9K chars
(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 …
RCW 82.16.175 Shared commercial solar projects—Organization and administration.
3.8K chars
(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…
RCW 82.16.180 Solar modules—Sale and installation tax incentives.
1.4K chars
(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…
RCW 82.16.182 Community solar projects—Definitions.
5.4K chars
(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…
RCW 82.16.183 Community solar projects.
20.6K chars
(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 …
RCW 82.16.184 Credit—Community solar projects.
2.4K chars
(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…
RCW 82.16.185 Credit—State energy performance standard—Early adoption incentive program.
4.1K chars
(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…
RCW 82.16.187 Credit—Alternative jet fuel.
4.0K chars
(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 …
RCW 82.16.305 Exemptions—Joint municipal utility services authorities.
0.3K chars
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.
RCW 82.16.310 Exemptions—Sales by a gas distribution business.
1.4K chars
(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…
RCW 82.16.315 Exemptions—Sales of electricity or gas to silicon smelters.
6.2K chars
(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…
RCW 82.16.320 Exemptions—Qualifying grants—National emergency or state of emergency.
2.6K chars
(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…
RCW 82.16.325 Exemptions—Services for farms.
0.8K chars
(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…
RCW 82.16.330 Exemptions—Allowances, offset credits, and price ceiling units under chapter 70A.65 RCW.
0.5K chars
(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…
RCW 82.17.010 Definitions.
2.6K chars
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 manufactur…
RCW 82.17.020 Information related to manufacturer's zero-emission vehicle program activities—Transmission to department.
3.0K chars
(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…
RCW 82.17.030 Tax on the banking and sale of surplus ZEV credits—Penalties and interest.
5.5K chars
*** CHANGE IN 2026 *** (SEE 2251-S2.SL) ***(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 impo…
RCW 82.17.040 Applicability of general administrative provisions—Rules.
0.5K chars
(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 …
RCW 82.17.050 Application of tax to manufacturers that sell fewer than 25,000 vehicles.
0.9K chars
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 …
RCW 82.18.010 Definitions.
0.7K chars
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" …
RCW 82.18.020 Solid waste collection tax—Revenue to public works assistance account per RCW 82.18.040.
0.2K chars
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.]
RCW 82.18.025 Tax preferences—Expiration dates.
0.2K chars
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.
RCW 82.18.030 Collection of tax.
0.7K chars
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…
RCW 82.18.040 Solid waste collection tax—Revenue to public works assistance account per RCW 82.18.040.
2.5K chars
(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…
RCW 82.18.050 Federal government exempt from tax.
0.2K chars
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.]
RCW 82.18.060 No multiple taxation of single transaction.
0.5K chars
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…
RCW 82.18.070 Applicability of general administrative provisions.
0.1K chars
Chapter 82.32 RCW applies to the taxes imposed under this chapter.[ 1989 c 431 s 88; 1986 c 282 s 12.]
RCW 82.18.080 Enforcement.
0.2K chars
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.]
RCW 82.19.010 Litter tax imposed—Report to the legislature—Time of collection.
1.0K chars
(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…
RCW 82.19.020 Application to certain products.
0.9K chars
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…
RCW 82.19.030 Rule-making authority tax—Items subject to—Reporting and accounting.
1.1K chars
(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 effect…
RCW 82.19.040 Application of chapters 82.04 and 82.32 RCW—Disposition of revenue.
2.5K chars
(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, …
RCW 82.19.050 Exemptions.
2.3K chars
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 qualif…
RCW 82.19.055 Tax preferences—Expiration dates.
0.2K chars
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.
RCW 82.19.900 Effective date—1992 c 175.
0.1K chars
This act shall take effect July 1, 1992.[ 1992 c 175 s 11.]
RCW 82.21.010 Intent of pollution tax—Intent of model toxics control reform act.
2.4K chars
(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…
RCW 82.21.020 Definitions.
3.5K chars
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 respons…
RCW 82.21.030 Pollution tax.
3.7K chars
(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…
RCW 82.21.040 Exemptions.
5.3K chars
*** CHANGE IN 2026 *** (SEE 6244.SL) ***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…
RCW 82.21.045 Tax preferences—Expiration dates.
0.2K chars
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 1711.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.21.050 Credits.
1.3K chars
(1) Credit shall be allowed in accordance with rules of the department of revenue for taxes paid under this chapter with respect to fuel carried from this state in the fuel tank of any airplane, ship, truck, or other vehicle.(2) Credit shall be allowed, in accordance with rules o…
RCW 82.21.900 Short title—1989 c 2.
0.0K chars
See RCW 70A.305.900.
RCW 82.21.905 Captions—1989 c 2.
0.0K chars
See RCW 70A.305.901.
RCW 82.21.910 Construction—1989 c 2.
0.0K chars
See RCW 70A.305.902.