reglab/housing_qa huggingface dataset:
WA Rev Code § 82.14B.210 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14B - Counties—Tax on Telephone Access Line Use.|82.14B.210 - Personal liability upon termination, dissolution, or abandonment of business—Exemptions—Notice—Applicability—Collections.

RCW 82.14B.210 Personal liability upon termination, dissolution, or abandonment of business—Exemptions—Notice—Applicability—Collections.(1) Upon termination, dissolution, or abandonment of a corporate or limited liability company business, any officer, member, manager, or other person having control or supervision of state enhanced 911 excise tax funds collected and held in trust under RCW 82.14B.042, or who is charged with the responsibility for the filing of returns or the payment of state enhanced 911 excise tax funds collected and held in trust under RCW 82.14B.042, is personally liable for any unpaid taxes and interest and penalties on those taxes, if such officer or other person willfully fails to pay or to cause to be paid any state enhanced 911 excise taxes due from the corporation under this chapter. For the purposes of this section, any state enhanced 911 excise taxes that have been paid but not collected are deductible from the state enhanced 911 excise taxes collected but not paid. For purposes of this subsection "willfully fails to pay or to cause to be paid" means that the failure was the result of an intentional, conscious, and voluntary course of action.(2) The officer, member, manager, or other person is liable only for taxes collected that became due during the period he or she had the control, supervision, responsibility, or duty to act for the corporation described in subsection (1) of this section, plus interest and penalties on those taxes.(3) Persons liable under subsection (1) of this section are exempt from liability if nonpayment of the state enhanced 911 excise tax funds held in trust is due to reasons beyond their control as determined by the department by rule.(4) Any person having been issued a notice of assessment under this section is entitled to the appeal procedures under RCW 82.32.160 through 82.32.200.(5) This section applies only if the department has determined that there is no reasonable means of collecting the state enhanced 911 excise tax funds held in trust directly from the corporation.(6) This section does not relieve the corporation or limited liability company of other tax liabilities or otherwise impair other tax collection remedies afforded by law.(7) Collection authority and procedures prescribed in chapter 82.32 RCW apply to collections under this section.[ 1998 c 304 § 11.]NOTES:Findings—Effective dates—1998 c 304: See notes following RCW 82.14B.020.
WA Rev Code § 82.16.023 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.023 - Tax preferences—Expiration dates.

RCW 82.16.023 Tax preferences—Expiration dates.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 § 1708.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.16.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.030 - Taxable under each schedule if within its purview.

RCW 82.16.030 Taxable under each schedule if within its purview.Every person engaging in businesses which are within the purview of two or more of schedules of RCW 82.16.020(1), shall be taxable under each schedule applicable to the businesses engaged in.[ 1989 c 302 § 205; 1982 1st ex.s. c 35 § 6; 1961 c 15 § 82.16.030. Prior: 1935 c 180 § 38; RRS § 8370-38.]NOTES:Finding, purpose—1989 c 302: See note following RCW 82.04.120.Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
WA Rev Code § 82.16.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.040 - Exemption.

RCW 82.16.040 Exemption.The provisions of this chapter shall not apply to persons engaging in one or more businesses taxable under this chapter whose total gross income is less than two thousand dollars for a monthly period or portion thereof. Any person claiming exemption under this section may be required to file returns even though no tax may be due. If the total gross income for a taxable monthly period is two thousand dollars, or more, no exemption or deductions from the gross operating revenue is allowed by this provision.[ 1996 c 111 § 4; 1961 c 15 § 82.16.040. Prior: 1959 ex.s. c 3 § 17; 1959 c 197 § 27; 1935 c 180 § 39; RRS § 8370-39.]NOTES:Findings—Purpose—Effective date—1996 c 111: See notes following RCW 82.32.030.
WA Rev Code § 82.16.045 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.045 - Exemptions and credits—Pollution control facilities.

RCW 82.16.045 Exemptions and credits—Pollution control facilities.See chapter 82.34 RCW.
WA Rev Code § 82.16.046 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.046 - Exemptions—Operation of state route No. 16.

RCW 82.16.046 Exemptions—Operation of state route No. 16.The provisions of this chapter do not apply to amounts received from operating state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW.[ 1998 c 179 § 5.]NOTES:Finding—1998 c 179: See note following RCW 35.21.718.
WA Rev Code § 82.16.047 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.047 - Exemptions—Ride sharing.

RCW 82.16.047 Exemptions—Ride sharing.This chapter does not apply to any funds received in the course of ride sharing or ride sharing for persons with special transportation needs in accordance with RCW 46.74.010.[ 2021 c 135 § 8; 1999 c 358 § 12; 1979 c 111 § 18.]NOTES:Effective date—2021 c 135: See note following RCW 46.18.285.Effective date—1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.Severability—1979 c 111: See note following RCW 46.74.010.
WA Rev Code § 82.16.0498 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.0498 - Credit—Sales of electricity or gas to an aluminum smelter.

RCW 82.16.0498 Credit—Sales of electricity or gas to an aluminum smelter.(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 an aluminum 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 aluminum smelter specifies that the price charged for the electricity or gas will be reduced by an amount equal to the credit.(2) The credit is equal to the gross income from the sale of the electricity or gas to an aluminum smelter multiplied by the corresponding rate in effect at the time of the sale for the public utility tax under RCW 82.16.020.(3) The exemption provided for in this section does not apply to amounts received from the remarketing or resale of electricity originally obtained by contract for the smelting process.(4) For the purposes of this section, "aluminum smelter" has the same meaning as provided in RCW 82.04.217.[ 2004 c 24 § 13.]NOTES:Intent—Effective date—2004 c 24: See notes following RCW 82.04.2909.
WA Rev Code § 82.16.053 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.053 - Deductions in computing tax—Light and power businesses.

RCW 82.16.053 Deductions in computing tax—Light and power businesses.(1) In computing tax under this chapter, a light and power business may deduct from gross income the lesser of the amounts determined under subsections (2) through (4) of this section.(2)(a) Fifty percent of wholesale power cost paid during the reporting period, if the light and power business has fewer than five and one-half customers per mile of line.(b) Forty percent of wholesale power cost paid during the reporting period, if the light and power business has more than five and one-half but less than eleven customers per mile.(c) Thirty percent of the wholesale power cost paid during the reporting period, if the light and power business has more than eleven but less than seventeen customers per mile of line.(d) Zero if the light and power business has more than seventeen customers per mile of line.(3) Wholesale power cost multiplied by the percentage by which the average retail electric power rates for the light and power business exceed the state average electric power rate. If more than fifty percent of the kilowatt-hours sold by a light and power business are sold to irrigators, then only sales to nonirrigators shall be used to calculate the average electric power rate for that light and power business. For purposes of this subsection, the department shall determine state average electric power rate each year based on the most recent available data and shall inform taxpayers of its determination.(4) Four hundred thousand dollars per month.[ 1996 c 145 § 1; 1994 c 236 § 1.]NOTES:Effective date—1996 c 145: "This act shall take effect July 1, 1996." [ 1996 c 145 § 2.]Effective date—1994 c 236: "This act shall take effect July 1, 1994." [ 1994 c 236 § 2.]
WA Rev Code § 82.16.055 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.055 - Deductions relating to energy conservation or production from renewable resources.

RCW 82.16.055 Deductions relating to energy conservation or production from renewable resources.(1) In computing tax under this chapter there must be deducted from the gross income:(a) An amount equal to the cost of production at the plant for consumption within the state of Washington of:(i) Electrical energy produced or generated from cogeneration as defined in RCW 82.35.020, as existing on June 30, 2006; and(ii) Electrical energy or gas produced or generated from renewable energy resources such as solar energy, wind energy, hydroelectric energy, geothermal energy, wood, wood wastes, municipal wastes, agricultural products and wastes, and end-use waste heat; and(b) Those amounts expended to improve consumers' efficiency of energy end use or to otherwise reduce the use of electrical energy or gas by the consumer.(2) This section applies only to new facilities for the production or generation of energy from cogeneration or renewable energy resources or measures to improve the efficiency of energy end use on which construction or installation is begun after June 12, 1980, and before January 1, 1990.(3) Deductions under subsection (1)(a) of this section must be allowed for a period not to exceed thirty years after the project is placed in operation.(4) Measures or projects encouraged under this section must at the time they are placed in service be reasonably expected to save, produce, or generate energy at a total incremental system cost per unit of energy delivered to end use which is less than or equal to the incremental system cost per unit of energy delivered to end use from similarly available conventional energy resources which utilize nuclear energy or fossil fuels and which the gas or electric utility could acquire to meet energy demand in the same time period.(5) The department of revenue, after consultation with the utilities and transportation commission in the case of investor-owned utilities and the governing bodies of locally regulated utilities, must determine the eligibility of individual projects and measures for deductions under this section.[ 2020 c 139 § 27; 1980 c 149 § 3.]NOTES:Legislative finding—1980 c 149: See RCW 80.28.024.Utility rate structures encouraging energy conservation and production from renewable resources: RCW 80.28.025.
WA Rev Code § 82.16.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.060 - May be taxed under other chapters.

RCW 82.16.060 May be taxed under other chapters.Nothing herein shall be construed to exempt persons taxable under the provisions of this chapter from tax under any other chapters of this title with respect to activities other than those specifically within the provisions of this chapter.[ 1961 c 15 § 82.16.060. Prior: 1935 c 180 § 41; RRS § 8370-41.]
WA Rev Code § 82.16.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.080 - Administration.

RCW 82.16.080 Administration.All of the provisions contained in chapter 82.32 RCW shall have full force and application with respect to taxes imposed under the provisions of this chapter.[ 1961 c 15 § 82.16.080. Prior: 1935 c 180 § 43; RRS § 8370-43.]
WA Rev Code § 82.16.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.090 - Light or power and gas distribution businesses—Information required on customer billings.

RCW 82.16.090 Light or power and gas distribution businesses—Information required on customer billings.(1) Any customer billing issued by a light or power business or gas distribution business that serves a total of more than twenty thousand customers and operates within the state shall include the following information:(a) The rates and amounts of taxes paid directly by the customer upon products or services rendered by the light and power business or gas distribution business;(b) The rate, origin and approximate amount of each tax levied upon the revenue of the light and power business or gas distribution business and added as a component of the amount charged to the customer. Taxes based upon revenue of the light and power business or gas distribution business to be listed on the customer billing need not include taxes levied by the federal government or taxes levied under chapters 54.28, 80.24, or 82.04 RCW; and(c) The total amount of kilowatt-hours of electricity consumed for the most recent twelve-month period or other information that provides the customer with information regarding their energy usage over a twelve-month period.(2) A light or power business or gas distribution business that serves a total of more than twenty thousand customers and operates within the state may include information regarding rates over the most recent twelve-month period on any customer billing.[ 2019 c 235 § 5; 1988 c 228 § 1.]NOTES:Effective date—1988 c 228: "This act shall take effect on January 1, 1989." [ 1988 c 228 § 2.]
WA Rev Code § 82.16.100 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.100 - Solid waste business not subject to chapter.

RCW 82.16.100 Solid waste business not subject to chapter.The business of collection, receipt, transfer, including transportation between any locations, storage, or disposal of solid waste is not subject to this chapter. Any such business activities are subject to taxation under the classification in RCW 82.04.290(2). "Solid waste" for purposes of this section is defined in RCW 82.18.010.[ 2001 c 320 § 8.]NOTES:Effective date—2001 c 320: See note following RCW 11.02.005.
WA Rev Code § 82.16.150 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.150 - Light and power business—Liability.

RCW 82.16.150 Light and power business—Liability.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 certification submitted by an administrator or company. In addition, the light and power business and any employee is immune from civil liability for the good faith reliance on any misstatement that may be made in such application or certification. Should a light and power business or employee prevail upon the defense provided in this section, it is entitled to recover expenses and reasonable attorneys' fees incurred in establishing the defense.[ 2010 c 202 § 5.]
WA Rev Code § 82.16.180 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.180 - Solar modules—Sale and installation tax incentives.

RCW 82.16.180 Solar modules—Sale and installation tax incentives.(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 information regarding the tax incentives available to the customer-owner under Washington law, including the scheduled expiration date of any tax incentives and the maximum period of time during which the customer-owner may benefit from any tax incentives, based on the law as it existed on the date of sale or installation of the solar module.(2) The definitions in RCW 82.16.160 apply to this section.(3) For the purposes of this section, "solar module" has the same meaning as provided in RCW 82.16.110.(4) The legislature finds that the practices covered by this section are matters vitally affecting the public interest for the purpose of applying the consumer protection act, chapter 19.86 RCW. A violation of this section is not reasonable in relation to the development and preservation of business and is an unfair or deceptive act or practice in the conduct of trade or commerce and an unfair method of competition. Violations of this section may be enforced by the attorney general under the consumer protection act, chapter 19.86 RCW.[ 2017 3rd sp.s. c 36 § 9.]NOTES:Findings—Intent—Effective date—2017 3rd sp.s. c 36: See notes following RCW 82.16.130.
WA Rev Code § 82.16.305 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.305 - Exemptions—Joint municipal utility services authorities.

RCW 82.16.305 Exemptions—Joint municipal utility services authorities.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 § 14.]NOTES:Short title—Purpose—Intent—2011 c 258: See RCW 39.106.010.
WA Rev Code § 82.16.310 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.310 - Exemptions—Sales by a gas distribution business.

RCW 82.16.310 Exemptions—Sales by a gas distribution business.(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 buyer manufactures 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; or(c) Renewable natural gas.(2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.(3) For the purposes of this section, "transportation fuel" means fuel for the generation of power to propel a motor vehicle as defined in RCW 46.04.320, a vessel as defined in RCW 88.02.310, or a locomotive or railroad car.(4) For the purpose of this section, "renewable natural gas" has the same meaning as provided in RCW 54.04.190.[ 2019 c 202 § 1; 2014 c 216 § 301.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 202: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2019 c 202 § 4.]Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
WA Rev Code § 82.16.320 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.16 - Public Utility Tax.|82.16.320 - Exemptions—Qualifying grants—National emergency or state of emergency.

RCW 82.16.320 Exemptions—Qualifying grants—National emergency or state of emergency.(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 obligation received, that:(a) Is received under a government-funded program either directly from a government entity, or through a nongovernmental third-party entity authorized by a government entity to distribute the program funds, or, in the case of relief from debt or other legal obligation, is received from a private entity under circumstances where, in exchange for providing the relief, the private entity receives some form of direct financial benefit from a government entity;(b) Is provided to address the impacts of conditions giving rise to an official proclamation of a national emergency by the president of the United States or an official proclamation of a state of emergency by the governor of this state; and(c) Is not an amount received:(i) Under a contract, including a sole source contract, for the acquisition of specific goods or services, or both, by purchase, lease, or barter, that was solicited and established in accordance with procurement laws or regulations; or(ii) When the amount received or accrued during a tax reporting period is determined based on the amount of business actually conducted during that tax reporting period, such as the quantity, volume, or weight of products sold or transported, or the number of passengers transported. For purposes of this subsection (2)(c)(ii), "products" has the same meaning as in RCW 82.32.023 and includes electrical energy, water, natural gas, manufactured gas, and transporting persons or property.(3) For purposes of a grant awarded to address the impacts of conditions giving rise to a national emergency or state of emergency, the exemption under this section applies only if the legislation authorizing the grant or the associated legislative history, public records created by the grantor, or the terms of the underlying grant agreement between the grantor and grantee, clearly indicate that the grant was established to address the impacts of conditions giving rise to a national emergency or state of emergency.(4) For purposes of this section, "government" means any national, tribal, state, or local government.[ 2021 c 4 § 2.]NOTES:Retroactive application—Automatic expiration date and tax preference performance statement exemption—Effective date—2021 c 4: See notes following RCW 82.04.767.
WA Rev Code § 82.18.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.18 - Solid Waste Collection Tax.|82.18.010 - Definitions.

RCW 82.18.010 Definitions.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" shall have the meaning given in RCW 82.04.030 or any later, superseding section.(3) "Solid waste" means garbage, trash, rubbish, or other material discarded as worthless or not economically viable for further use. The term does not include hazardous or toxic waste nor does it include material collected primarily for recycling or salvage.(4) "Taxpayer" means that person upon whom the solid waste collection tax is imposed.[ 1989 c 431 § 78; 1986 c 282 § 6.]
WA Rev Code § 82.18.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.18 - Solid Waste Collection Tax.|82.18.020 - Solid waste collection tax—Revenue to public works assistance account per RCW 82.18.040.

RCW 82.18.020 Solid waste collection tax—Revenue to public works assistance account per RCW 82.18.040.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 § 79; 1986 c 282 § 7.]