SB 5231 - DIGEST

(SEE ALSO PROPOSED 1ST SUB)

     Provides that there is levied and there shall be collected a tax on each sale of electricity equal to the value of the electrical energy multiplied by the rate in effect for the public utility tax on a light and power business as defined in RCW 82.16.010.

     Provides that there is hereby levied and there shall be collected from every person in this state a use tax for the privilege of consuming electrical energy within this state.