Revised Code of Washington
2024 Archive

Chapter 82.16 RCW
PUBLIC UTILITY TAX
PDF of Chapter Digest
PDF of Complete Chapter
Sections
82.16.010Definitions.
82.16.020Public utility tax imposed—Additional tax imposed—Deposit of moneys.
82.16.023Tax preferences—Expiration dates.
82.16.030Taxable under each schedule if within its purview.
82.16.040Exemption.
82.16.0421Exemptions—Sales to electrolytic processing businesses.
82.16.045Exemptions and credits—Pollution control facilities.
82.16.046Exemptions—Operation of state route No. 16.
82.16.047Exemptions—Ride sharing.
82.16.0491Credit—Contributions to an electric utility rural economic development revolving fund.
82.16.0495Credit—Electricity sold to a direct service industrial customer.
82.16.0496Credit—Clean alternative fuel commercial vehicles—Alternative fuel vehicle infrastructure.
82.16.0497Credit—Light and power business, gas distribution business.
82.16.0498Credit—Sales of electricity or gas to an aluminum smelter.
82.16.050Deductions in computing tax.
82.16.053Deductions in computing tax—Light 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 businesses—Information required on customer billings.
82.16.100Solid waste business not subject to chapter.
82.16.110Renewable energy system cost recovery—Definitions.
82.16.120Renewable energy system cost recovery—Application to light/power business—Certification—Limitations.
82.16.130Renewable energy system cost recovery—Light/power business tax credit.
82.16.150Light and power business—Liability.
82.16.155Tax preference performance statement—Joint legislative audit and review committee review—Washington State University data collection.
82.16.160Definitions—Renewable energy tax incentives.
82.16.165Annual production incentive certification.
82.16.170Community solar programs—Organization and administration—Certification for incentive payments.
82.16.175Shared commercial solar projects—Organization and administration.
82.16.180Solar modules—Sale and installation tax incentives.
82.16.182Community solar projects—Definitions.
82.16.183Community solar projects.
82.16.184Credit—Community solar projects.
82.16.185Credit—State energy performance standard—Early adoption incentive program.
82.16.187Credit—Alternative jet fuel.
82.16.305Exemptions—Joint municipal utility services authorities.
82.16.310Exemptions—Sales by a gas distribution business.
82.16.315Exemptions—Sales of electricity or gas to silicon smelters.
82.16.320Exemptions—Qualifying grants—National emergency or state of emergency.
82.16.325Exemptions—Services for farms.
82.16.330Exemptions—Allowances, offset credits, and price ceiling units under chapter 70A.65 RCW.
NOTES:
Commute trip reduction incentives: Chapter 82.70 RCW.
Public utility districts, privilege tax: Chapter 54.28 RCW.