Chapter 82.16 RCW

PUBLIC UTILITY TAX

Sections

82.16.010Definitions.
82.16.020Public utility tax imposedAdditional tax imposedDeposit of moneys.
82.16.023Tax preferencesExpiration dates.
82.16.030Taxable under each schedule if within its purview.
82.16.040Exemption.
82.16.0421ExemptionsSales to electrolytic processing businesses.
82.16.045Exemptions and creditsPollution control facilities.
82.16.046ExemptionsOperation of state route No. 16.
82.16.047ExemptionsRide sharing.
82.16.0491CreditContributions to an electric utility rural economic development revolving fund.
82.16.0495CreditElectricity sold to a direct service industrial customer.
82.16.0496CreditClean alternative fuel commercial vehicles.
82.16.0497CreditLight and power business, gas distribution business.
82.16.0498CreditSales of electricity or gas to an aluminum smelter.
82.16.0499CreditBusinesses that hire veterans.
82.16.050Deductions in computing tax.
82.16.053Deductions in computing taxLight 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 businessesInformation required on customer billings.
82.16.100Solid waste business not subject to chapter.
82.16.110Renewable energy system cost recoveryDefinitions.
82.16.120Renewable energy system cost recoveryApplication to light/power businessCertificationLimitations.
82.16.130Renewable energy system cost recoveryLight/power business tax credit.
82.16.150Light and power businessLiability.
82.16.155Tax preference performance statementJoint legislative audit and review committee reviewWashington State University data collection.
82.16.160DefinitionsRenewable energy tax incentives.
82.16.165Annual production incentive certification.
82.16.170Community solar programsOrganization and administration.
82.16.175Shared commercial solar projectsOrganization and administration.
82.16.180Solar modulesSale and installation tax incentives.
82.16.300ExemptionsCustom farming services.
82.16.305ExemptionsJoint municipal utility services authorities.
82.16.310ExemptionsSales by a gas distribution business.
82.16.315ExemptionsSales of electricity or gas to silicon smelters.

NOTES:

Commute trip reduction incentives: Chapter 82.70 RCW.
Public utility districts, privilege tax: Chapter 54.28 RCW.
Site Contents
Selected content listed in alphabetical order under each group