SB 5681 - DIGEST

(SUBSTITUTED FOR - SEE 2ND SUB)

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

     Provides that the tax shall be levied and collected in an amount equal to the value of the electricity multiplied by the rate in effect for the public utility tax on a light and power business as defined under RCW 82.16.010.