reglab/statecodes huggingface dataset:
2023 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.]
2023 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.
2023 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.]
2023 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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.16 - Public Utility Tax. › 82.16.184 - Credit—Community solar projects.

RCW 82.16.184
Credit—Community solar projects. (Expires June 30, 2038.)
(1) Beginning July 1, 2022, a light and power business is allowed a credit against taxes due under this chapter in an amount equal to incentive payments made in any fiscal year under RCW 82.16.183.
(2) The credits must be taken in a form and manner as required by the department. The credit taken under this section for the fiscal year may not exceed 1.5 percent of the business's taxable Washington power sales generated in calendar year 2014 and due under RCW 82.16.020(1)(b) or $250,000, whichever is greater, for incentive payments made for community solar projects that submit an application for precertification under RCW 82.16.183 on or after July 1, 2022, and that are certified for an incentive payment in accordance with the terms of that precertification by June 30, 2033.
(3) The credit may not exceed the tax that would otherwise be due under this chapter. Refunds may not be granted in the place of credits.
(4) For any business that has claimed credit for amounts that exceed the correct amount of the incentive payable under RCW 82.16.183, the amount of tax against which credit was claimed for the excess payments is immediately due and payable. The department may deduct amounts from future credits claimed by the business.
(a) Except as provided in (b) of this subsection, the department must assess interest but not penalties on the taxes against which the credit was claimed. Interest may be assessed at the rate provided for delinquent excise taxes under chapter 82.32 RCW, retroactively to the date the credit was claimed, and accrues until the taxes against which the credit was claimed are repaid.
(b) A business is not liable for excess payments made in reliance on amounts reported by the Washington State University extension energy program as due and payable as provided under RCW 82.16.183, if such amounts are later found to be abnormal or inaccurate due to no fault of the business.
(5) The amount of credit taken under this section is not confidential taxpayer information under RCW 82.32.330 and is subject to disclosure.
(6) The right to earn tax credits for incentive payments made under RCW 82.16.183 expires June 30, 2036. Credits may not be claimed under this section after June 30, 2037.
(7) This section expires June 30, 2038.
[ 2022 c 212 § 3.]
NOTES:
Findings—Intent—Tax preference performance statement exemption—Effective date—2022 c 212: See notes following RCW 82.16.183.
2023 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.
2023 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.
2023 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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.16 - Public Utility Tax. › 82.16.325 - Exemptions—Services for farms.

RCW 82.16.325
Exemptions—Services for farms.
(1) This chapter shall not apply to any person hauling agricultural products or farm machinery or equipment for a farmer or for a person performing custom farming services, when the person providing the hauling and the farmer or person performing custom farming services are related.
(2) The exemption provided by this section shall not apply to the hauling of any substances or articles manufactured from agricultural products. For the purposes of this subsection, "manufactured" has the same meaning as "to manufacture" in RCW 82.04.120.
(3) The definitions in RCW 82.04.213 and 82.04.758 apply to this section.
[ 2022 c 119 § 2.]
NOTES:
Tax preference performance statement—Tax preference automatic expiration date exemption—Tax preference metrics exemption—Effective date—2022 c 119: See notes following RCW 82.04.758.
2023 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.]
2023 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.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.18 - Solid Waste Collection Tax. › 82.18.025 - Tax preferences—Expiration dates.

RCW 82.18.025
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 § 1709.]
NOTES:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.18 - Solid Waste Collection Tax. › 82.18.030 - Collection of tax.

RCW 82.18.030
Collection of tax.
The person collecting the charges made for using the solid waste collection business shall collect the tax imposed in this chapter. If any person charged with collecting the tax fails to bill the taxpayer for the tax, or in the alternative has not notified the taxpayer in writing of the imposition of the tax, or having collected the tax, fails to pay it to the department in the manner prescribed by this chapter, whether such failure is the result of the person's own acts or the result of acts or conditions beyond the person's control, he or she shall, nevertheless, be personally liable to the state for the amount of the tax.
[ 1989 c 431 § 84; 1986 c 282 § 8.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.18 - Solid Waste Collection Tax. › 82.18.040 - Collection of tax—Payment to state.

RCW 82.18.040
Collection of tax—Payment to state.
(1) Taxes collected under this chapter must be held in trust until paid to the state. Except as otherwise provided in this subsection (1), taxes received by the state must be deposited in the public works assistance account created in RCW 43.155.050. For the period beginning July 1, 2011, and ending June 30, 2015, taxes received by the state under this chapter must be deposited in the general fund for general purpose expenditures. For fiscal years 2016, 2017, and 2018, one-half of the taxes received by the state under this chapter must be deposited in the general fund for general purpose expenditures and the remainder deposited in the education legacy trust account created in RCW 83.100.230. For fiscal years 2019 through 2023, taxes received by the state under this chapter must be deposited in the education legacy trust account created in RCW 83.100.230. Any person collecting the tax who appropriates or converts the tax collected is guilty of a gross misdemeanor if the money required to be collected is not available for payment on the date payment is due. If a taxpayer fails to pay the tax imposed by this chapter to the person charged with collection of the tax and the person charged with collection fails to pay the tax to the department, the department may, in its discretion, proceed directly against the taxpayer for collection of the tax.
(2) The tax is due from the taxpayer within twenty-five days from the date the taxpayer is billed by the person collecting the tax.
(3) The tax is due from the person collecting the tax at the end of the tax period in which the tax is received from the taxpayer. If the taxpayer remits only a portion of the total amount billed for taxes, consideration, and related charges, the amount remitted must be applied first to payment of the solid waste collection tax and this tax has priority over all other claims to the amount remitted.
[ 2017 3rd sp.s. c 10 § 15; 2013 2nd sp.s. c 9 § 8; 2012 2nd sp.s. c 5 § 2; 2011 1st sp.s. c 48 § 7034; 2000 c 103 § 11; 1989 c 431 § 85; 1986 c 282 § 9.]
NOTES:
Intent—Effective dates—2013 2nd sp.s. c 9: See notes following RCW 28A.150.220.
Effective date—2012 2nd sp.s. c 5 § 2: "Section 2 of this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 2, 2012]." [ 2012 2nd sp.s. c 5 § 13.]
Effective date—2011 1st sp.s. c 48: See note following RCW 39.35B.050.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.18 - Solid Waste Collection Tax. › 82.18.050 - Federal government exempt from tax.

RCW 82.18.050
Federal government exempt from tax.
The solid waste collection taxes imposed in this chapter shall not apply to any agency, division, or branch of the federal government or to services rendered under a contract therewith.
[ 1989 c 431 § 86; 1986 c 282 § 10.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.18 - Solid Waste Collection Tax. › 82.18.060 - No multiple taxation of single transaction.

RCW 82.18.060
No multiple taxation of single transaction.
To prevent pyramiding and multiple taxation of a single transaction, the solid waste collection taxes imposed in this chapter shall not apply to any solid waste collection business using the services of another solid waste collection business for the transfer, storage, processing, or disposal of the waste collected during the transaction.
To be eligible for this exemption, a person first must be certified by the department of revenue as a solid waste collection business.
[ 1989 c 431 § 87; 1986 c 282 § 11.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.18 - Solid Waste Collection Tax. › 82.18.070 - Applicability of general administrative provisions.

RCW 82.18.070
Applicability of general administrative provisions.
Chapter 82.32 RCW applies to the taxes imposed under this chapter.
[ 1989 c 431 § 88; 1986 c 282 § 12.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.18 - Solid Waste Collection Tax. › 82.18.080 - Enforcement.

RCW 82.18.080
Enforcement.
The department of revenue shall have the power to enforce the taxes imposed in this chapter through appropriate rules.
[ 1989 c 431 § 89; 1986 c 282 § 13.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.19 - Litter Tax. › 82.19.010 - Litter tax imposed—Report to the legislature—Time of collection.

RCW 82.19.010
Litter tax imposed—Report to the legislature—Time of collection.
(1) In addition to any other taxes, there is hereby levied and there shall be collected by the department of revenue from every person for the privilege of engaging within this state in business as a manufacturer, as a wholesaler, or as a retailer, a litter tax equal to the value of products listed in RCW 82.19.020, including by-products, manufactured within this state, multiplied by fifteen one-thousandths of one percent in the case of manufacturers, and equal to the gross proceeds of sales of the products listed in RCW 82.19.020 that are sold within this state multiplied by fifteen one-thousandths of one percent in the case of wholesalers and retailers.
(2) The frequency and time of collection of the tax will coincide with the reporting periods by payers of their business and occupation tax.
[ 2008 c 86 § 201; 1998 c 257 § 7; 1992 c 175 § 3; 1971 ex.s. c 307 § 12. Formerly RCW 70.93.120.]
NOTES:
Severability—Savings—Part headings not law—2008 c 86: See notes following RCW 82.14.030.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.19 - Litter Tax. › 82.19.020 - Application to certain products.

RCW 82.19.020
Application to certain products.
To accomplish effective litter control within the state and to allocate a portion of the cost of administering this chapter to those industries whose products, including the packages, wrappings, and containers thereof, are reasonably related to the litter problem, the tax imposed in this chapter shall only apply to the value of products or the gross proceeds of sales of products falling into the following categories:
(1) Food for human or pet consumption.
(2) Groceries.
(3) Cigarettes and tobacco products.
(4) Soft drinks and carbonated waters.
(5) Beer and other malt beverages.
(6) Wine.
(7) Newspapers and magazines.
(8) Household paper and paper products.
(9) Glass containers.
(10) Metal containers.
(11) Plastic or fiber containers made of synthetic material.
(12) Cleaning agents and toiletries.
(13) Nondrug drugstore sundry products.
[ 1992 c 175 § 4; 1971 ex.s. c 307 § 13. Formerly RCW 70.93.130.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.19 - Litter Tax. › 82.19.030 - Rule-making authority tax—Items subject to—Reporting and accounting.

RCW 82.19.030
Rule-making authority tax—Items subject to—Reporting and accounting.
(1) The department of revenue, by rule, may, if such is required, define those items subject to tax under RCW 82.19.020. In making any such definitions, the department of revenue shall be guided by the following standards:
(a) It is the purpose of this chapter to accomplish effective control of litter within this state;
(b) It is the purpose of this chapter to allocate a portion of the cost of administration of this chapter to those industries manufacturing and/or selling products and the packages, wrappings, or containers thereof which are reasonably related to the litter problem within this state.
(2) Instead of requiring each business to separately account for taxable and nontaxable products under this chapter, the department may provide, by rule, that the tax imposed in this chapter be reported and paid based on a percentage of total sales for a particular type of business if the department determines that the percentage reasonably approximates the taxable activity of the particular type of business.
[ 1992 c 175 § 5; 1971 ex.s. c 307 § 14. Formerly RCW 70.93.140.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.19 - Litter Tax. › 82.19.040 - Application of chapters 82.04 and 82.32 RCW—Disposition of revenue.

RCW 82.19.040
Application of chapters 82.04 and 82.32 RCW—Disposition of revenue.
(1) To the extent applicable, all of the definitions of chapter 82.04 RCW and all of the provisions of chapter 82.32 RCW apply to the tax imposed in this chapter.
(2) Beginning June 30, 2019, taxes collected under this chapter shall be deposited in the waste reduction, recycling, and litter control account under RCW 70A.200.140, except that until June 30, 2020, one million two hundred fifty thousand dollars must be deposited in equal monthly amounts in the state parks renewal and stewardship account, with the remainder deposited in the waste reduction, recycling, and litter control account.
[ 2020 c 357 § 920; 2020 c 20 § 1482; 2019 c 415 § 989; (2018 c 299 § 915 expired June 30, 2019); 2017 3rd sp.s. c 1 § 990; (2017 3rd sp.s. c 1 § 989 expired June 30, 2019); 2015 c 15 § 6; (2015 c 15 § 5 expired June 30, 2019); (2013 2nd sp.s. c 15 § 5 expired June 30, 2019); 2001 c 118 § 6; 1992 c 175 § 6; 1971 ex.s. c 307 § 16. Formerly RCW 70.93.160.]
NOTES:
Reviser's note: This section was amended by 2020 c 20 § 1482 and by 2020 c 357 § 920, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Effective date—2020 c 357: See note following RCW 43.79.545.
Effective date—2019 c 415 § 989: "Section 989 of this act takes effect June 30, 2019." [ 2019 c 415 § 1801.]
Expiration date—2018 c 299 § 915: "Section 916 [915] of this act expires June 30, 2019." [ 2018 c 299 § 916.]
Effective date—2018 c 299: See note following RCW 43.41.433.
Expiration date—2017 3rd sp.s. c 1 § 989: "Section 989 (RCW 82.19.040) of this act expires June 30, 2019." [ 2017 3rd sp.s. c 1 § 999.]
Effective date—2017 3rd sp.s. c 1 § 990: "Section 990 (RCW 82.19.040) of this act takes effect June 30, 2019." [ 2017 3rd sp.s. c 1 § 998.]
Expiration date—2017 3rd sp.s. c 1; 2013 2nd sp.s. c 15 §§ 5-7: "Sections 5 and 6 of this act expire June 30, 2019. Section 7 of this act expires June 30, 2017." [ 2017 3rd sp.s. c 1 § 992; 2013 2nd sp.s. c 15 § 8.]
Effective date—2017 3rd sp.s. c 1: See note following RCW 43.41.455.
Expiration date—2015 c 15 §§ 2 and 5: See note following RCW 70A.200.140.
Effective date—2015 c 15 §§ 3 and 6: See note following RCW 70A.200.140.
Effective date—2013 2nd sp.s. c 15 §§ 5-7: "Sections 5 through 7 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2013." [ 2013 2nd sp.s. c 15 § 9.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.19 - Litter Tax. › 82.19.050 - Exemptions.

RCW 82.19.050
Exemptions.
The litter tax imposed in this chapter does not apply to:
(1) The manufacture or sale of products for use and consumption outside the state;
(2) The value of products or gross proceeds of the sales exempt from tax under RCW 82.04.330;
(3) The sale of products for resale by a qualified grocery distribution cooperative to customer-owners of the grocery distribution cooperative. For the purposes of this section, "qualified grocery distribution cooperative" and "customer-owner" have the meanings given in RCW 82.04.298;
(4) The sale of food or beverages by retailers that are sold solely for immediate consumption indoors at the seller's place of business or at a deck or patio at the seller's place of business, or indoors at an eating area that is contiguous to the seller's place of business; or
(5)(a) The sale of prepared food or beverages by caterers where the food or beverages are to be served for immediate consumption in or on individual nonsingle use containers at premises occupied or controlled by the customer.
(b) For the purposes of this subsection, the following definitions apply:
(i) "Prepared food" has the same meaning as provided in RCW 82.08.0293.
(ii) "Nonsingle use container" means a receptacle for holding a single individual's food or beverage that is designed to be used more than once. Nonsingle use containers do not include pizza delivery bags and similar insulated containers that do not directly contact the food. Nonsingle use containers do not include plastic or paper plates or other containers that are disposable.
(iii) "Caterer" means a person contracted to prepare food where the final cooking or serving occurs at a location selected by the customer.
[ 2005 c 289 § 1; 2003 c 120 § 1; 2001 1st sp.s. c 9 § 7; (2001 1st sp.s. c 9 § 8 expired July 22, 2001); 2001 c 118 § 7; 1992 c 175 § 7; 1971 ex.s. c 307 § 17. Formerly RCW 70.93.170.]
NOTES:
Effective date—2003 c 120: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 7, 2003]." [ 2003 c 120 § 2.]
Effective dates—2001 1st sp.s. c 9: See note following RCW 82.04.298.
Expiration dates—2001 1st sp.s. c 9: See note following RCW 82.04.290.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.19 - Litter Tax. › 82.19.055 - Tax preferences—Expiration dates.

RCW 82.19.055
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 § 1710.]
NOTES:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.19 - Litter Tax. › 82.19.900 - Effective date—1992 c 175.

RCW 82.19.900
Effective date—1992 c 175.
This act shall take effect July 1, 1992.
[ 1992 c 175 § 11.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.21 - Hazardous Substance Tax—Model Toxics Control Act. › 82.21.010 - Intent of pollution tax—Intent of model toxics control reform act.

RCW 82.21.010
Intent of pollution tax—Intent of model toxics control reform act.
(1) It is the intent of this chapter to impose a tax only once for each hazardous substance possessed in this state and to tax the first possession of all hazardous substances, including substances and products that the department of ecology determines to present a threat to human health or the environment. However, it is not intended to impose a tax on the first possession of small amounts of any hazardous substance (other than petroleum and pesticide products) that is first possessed by a retailer for the purpose of sale to ultimate consumers. This chapter is not intended to exempt any person from tax liability under any other law.
(2) It is the specific purpose of the model toxics control reform act (chapter 422, Laws of 2019) to update the model toxics control program and its primary funding mechanism. These reforms are intended to achieve the financial stability, transparency, and long-term protection of revenues. Specifically, this reform act makes the following changes:
(a) Increases funding for programs and projects related to clean air, clean water, toxic cleanup, and prevention, with specific focus on stormwater pollution;
(b) Provides distinct and transparent financial separation of capital and operating budget funding under the model toxics control program;
(c) Improves the transparency and visibility of operating and capital project expenditures under the model toxics control program; and
(d) Eliminates the year-to-year volatility of hazardous substance tax revenues by moving to a volumetric rate for petroleum products.
[ 2019 c 422 § 101; 1989 c 2 § 8 (Initiative Measure No. 97, approved November 8, 1988).]
NOTES:
Effective date—2019 c 422: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2019." [ 2019 c 422 § 419.]
Intent—2019 c 422: "It is the intent of the legislature that during the 2019-2021 biennium no transfers to the state general fund, education legacy trust account, or opportunities pathway account must be made from the state toxics control account, local toxics control account, environmental legacy stewardship account, model toxics control operating account, model toxics control capital account, or model toxics control stormwater account." [ 2019 c 422 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.21 - Hazardous Substance Tax—Model Toxics Control Act. › 82.21.045 - Tax preferences—Expiration dates.

RCW 82.21.045
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 § 1711.]
NOTES:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.21 - Hazardous Substance Tax—Model Toxics Control Act. › 82.21.050 - Credits.

RCW 82.21.050
Credits.
(1) Credit shall be allowed in accordance with rules of the department of revenue for taxes paid under this chapter with respect to fuel carried from this state in the fuel tank of any airplane, ship, truck, or other vehicle.
(2) Credit shall be allowed, in accordance with rules of the department, against the taxes imposed in this chapter for any hazardous substance tax paid to another state with respect to the same hazardous substance. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to that hazardous substance. For the purpose of this subsection:
(a) "Hazardous substance tax" means a tax:
(i) Which is imposed on the act or privilege of possessing hazardous substances, and which is not generally imposed on other activities or privileges; and
(ii) Which is measured by the value of the hazardous substance, in terms of wholesale value or other terms, and in the determination of which the deductions allowed would not constitute the tax an income tax or value added tax.
(b) "State" means (i) the state of Washington, (ii) a state of the United States other than Washington, or any political subdivision of such other state, (iii) the District of Columbia, and (iv) any foreign country or political subdivision thereof.
[ 1989 c 2 § 12 (Initiative Measure No. 97, approved November 8, 1988).]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.23A - Petroleum Products—Underground Storage Tank Program Funding. › 82.23A.005 - Intent.

RCW 82.23A.005
Intent. (Expires July 1, 2030.)
It is the intent of this chapter to impose a tax only once for each petroleum product possessed in this state and to tax the first possession of all petroleum products. This chapter is not intended to exempt any person from tax liability under any other law.
[ 1989 c 383 § 14.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.23A - Petroleum Products—Underground Storage Tank Program Funding. › 82.23A.010 - Definitions.

RCW 82.23A.010
Definitions. (Expires July 1, 2030.)
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Petroleum product" means plant condensate, lubricating oil, gasoline, aviation fuel, kerosene, diesel motor fuel, benzol, fuel oil, residual oil, and every other product derived from the refining of crude oil, but the term does not include crude oil or liquefiable gases.
(2) "Possession" means the control of a petroleum product located within this state and includes both actual and constructive possession. "Actual possession" occurs when the person with control has physical possession. "Constructive possession" occurs when the person with control does not have physical possession. "Control" means the power to sell or use a petroleum product or to authorize the sale or use by another.
(3) "Previously taxed petroleum product" means a petroleum product in respect to which a tax has been paid under this chapter and that has not been remanufactured or reprocessed in any manner (other than mere repackaging or recycling for beneficial reuse) since the tax was paid.
(4) "Rack" means a mechanism for delivering petroleum products from a refinery or terminal into a truck, trailer, railcar, or other means of nonbulk transfer. For the purposes of this definition:
(a) "Terminal" has the same meaning as provided in RCW 82.38.020; and
(b) "Nonbulk transfer" means a transfer that does not meet the definition of "bulk transfer" as defined in RCW 82.38.020.
(5) "Wholesale value" means fair market wholesale value, determined as nearly as possible according to the wholesale selling price at the place of use of similar products of like quality and character, in accordance with rules of the department.
(6) Except for terms defined in this section, the definitions in chapters 82.04, 82.08, and 82.12 RCW apply to this chapter.
[ 2020 c 139 § 28; 2012 1st sp.s. c 3 § 4; 2004 c 203 § 4; 1989 c 383 § 15.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.23A - Petroleum Products—Underground Storage Tank Program Funding. › 82.23A.030 - Exemptions from tax.

RCW 82.23A.030
Exemptions from tax. (Expires July 1, 2030.)
The following are exempt from the tax imposed in this chapter:
(1) Any successive possession of a previously taxed petroleum product. If tax due under this chapter has not been paid with respect to a petroleum product, the department may collect the tax from any person who has had possession of the petroleum product. If the tax is paid by any person other than the first person having taxable possession of a petroleum product, the amount of tax paid shall constitute a debt owed by the first person having taxable possession to the person who paid the tax.
(2) Any possession of a petroleum product by a natural person under circumstances where the substance is used, or is to be used, for a personal or domestic purpose (and not for any business purpose) by that person or a relative of, or person residing in the same dwelling as, that person.
(3) Persons or activities which the state is prohibited from taxing under the United States Constitution.
(4) Any persons possessing a petroleum product where such possession first occurred before July 1, 1989.
(5) Any possession of (a) natural gas, (b) petroleum coke, or (c) liquid fuel or fuel gas used in petroleum processing.
(6) Any possession of petroleum products that are exported for use or sale outside this state as fuel.
(7) Any possession of petroleum products packaged for sale to ultimate consumers.
[ 1989 c 383 § 17.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.23A - Petroleum Products—Underground Storage Tank Program Funding. › 82.23A.040 - Credit authorized.

RCW 82.23A.040
Credit authorized. (Expires July 1, 2030.)
(1) Credit shall be allowed in accordance with rules of the department of revenue for taxes paid under this chapter with respect to fuel carried from this state in the fuel tank of any airplane, ship, truck, or other vehicle.
(2) Credit shall be allowed, in accordance with rules of the department, against the taxes imposed in this chapter for any petroleum product tax paid to another state with respect to the same petroleum product. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to that petroleum product. For the purpose of this subsection:
(a) "Petroleum product tax" means a tax:
(i) That is imposed on the act or privilege of possessing petroleum products, and that is not generally imposed on other activities or privileges; and
(ii) That is measured by the value of the petroleum product, in terms of wholesale value or other terms, and in the determination of which the deductions allowed would not constitute the tax an income tax or value added tax.
(b) "State" means (i) a state of the United States other than Washington, or any political subdivision of such other state, (ii) the District of Columbia, and (iii) any foreign country or political subdivision thereof.
[ 1989 c 383 § 18.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.23A - Petroleum Products—Underground Storage Tank Program Funding. › 82.23A.050 - Tax preferences—Expiration dates.

RCW 82.23A.050
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 § 1712.]
NOTES:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.23A - Petroleum Products—Underground Storage Tank Program Funding. › 82.23A.900 - Effective date—1989 c 383.

RCW 82.23A.900
Effective date—1989 c 383. (Expires July 1, 2030.)
This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately, except RCW 82.23A.005 through 82.23A.040 shall take effect July 1, 1989.
[ 1989 c 383 § 22.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.23A - Petroleum Products—Underground Storage Tank Program Funding. › 82.23A.902 - Expiration of chapter.

RCW 82.23A.902
Expiration of chapter.
This chapter expires July 1, 2030, coinciding with the expiration of chapter 70A.325 RCW.
[ 2020 c 20 § 1485; 2016 c 161 § 19; 2012 1st sp.s. c 3 § 6; 2006 c 276 § 5; 2000 c 16 § 3; 1996 c 88 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.23B - Oil Spill Response Tax. › 82.23B.025 - Tax preferences—Expiration dates.

RCW 82.23B.025
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 § 1713.]
NOTES:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.23B - Oil Spill Response Tax. › 82.23B.030 - Exemption.

RCW 82.23B.030
Exemption.
The taxes imposed under this chapter only apply to the first receipt of crude oil or petroleum products at a marine or bulk oil terminal in this state and not to the later transporting and subsequent receipt of the same oil or petroleum product, whether in the form originally received at a marine or bulk oil terminal in this state or after refining or other processing.
[ 2015 c 274 § 15; 1992 c 73 § 9; 1991 c 200 § 803.]
NOTES:
Effective date—2015 c 274: See note following RCW 90.56.005.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.23B - Oil Spill Response Tax. › 82.23B.040 - Credit—Crude oil or petroleum exported or sold for export.

RCW 82.23B.040
Credit—Crude oil or petroleum exported or sold for export.
Credit must be allowed against the taxes imposed under this chapter for any crude oil or petroleum products received at a marine or bulk oil terminal and subsequently exported from or sold for export from the state.
[ 2015 c 274 § 16; 1992 c 73 § 10; 1991 c 200 § 804.]
NOTES:
Effective date—2015 c 274: See note following RCW 90.56.005.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.23B - Oil Spill Response Tax. › 82.23B.045 - Refund or credit—Petroleum products used by consumers for nonfuel purpose or used in manufacture of nonfuel item.

RCW 82.23B.045
Refund or credit—Petroleum products used by consumers for nonfuel purpose or used in manufacture of nonfuel item.
(1) Any person having paid the tax imposed by this chapter who uses petroleum products as a consumer for a purpose other than as a fuel may claim refund or credit against the tax imposed under this chapter. For this purpose, the term consumer shall be defined as provided in RCW 82.04.190.
(2) Any person having paid the tax imposed by this chapter who uses petroleum products as a component or ingredient in the manufacture of an item which is not a fuel may claim a refund or credit against the tax imposed by this chapter.
(3) The amount of refund or credit claimed under this section may not exceed the amount of tax paid by the person making such claim on the petroleum products so consumed or used. The refund or credit allowed by this section shall be claimed on such forms and subject to such requirements as the department may prescribe by rule.
[ 1992 c 73 § 8.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.23B - Oil Spill Response Tax. › 82.23B.050 - Rules.

RCW 82.23B.050
Rules.
The department shall adopt such rules as may be necessary to enforce and administer the provisions of this chapter. Chapter 82.32 RCW applies to the administration, collection, and enforcement of the taxes levied under this chapter.
[ 1991 c 200 § 808.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.23B - Oil Spill Response Tax. › 82.23B.901 - Savings—1992 c 73.

RCW 82.23B.901
Savings—1992 c 73.
The amendment of RCW 82.23B.010, 82.23B.020, 82.23B.030, and 82.23B.040 by chapter 73, Laws of 1992, shall not be construed as affecting any existing right acquired or liability or obligation incurred under the sections or under any rule or order adopted under the sections, nor as affecting any proceeding instituted under the sections.
[ 1992 c 73 § 44.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.23B - Oil Spill Response Tax. › 82.23B.902 - Effective dates—1992 c 73.

RCW 82.23B.902
Effective dates—1992 c 73.
This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 26, 1992], except sections 6, 7, 9, and 10 of this act shall take effect October 1, 1992.
[ 1992 c 73 § 46.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.026 - Additional tax imposed—Where deposited.

RCW 82.24.026
Additional tax imposed—Where deposited.
In addition to the tax imposed upon the sale, use, consumption, handling, possession, or distribution of cigarettes set forth in RCW 82.24.020, there is imposed a tax in an amount equal to three cents per cigarette.
Beginning July 1, 2010, the revenue collected under this section must be deposited into the general fund.
[ 2011 c 334 § 1; 2010 1st sp.s. c 22 § 3; 2009 c 479 § 67; 2008 c 86 § 302; 2005 c 514 § 1102.]
NOTES:
Effective date—2011 c 334: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 12, 2011]." [ 2011 c 334 § 2.]
Intent—Effective date—2010 1st sp.s. c 22: See notes following RCW 82.24.020.
Effective date—2009 c 479: See note following RCW 2.56.030.
Severability—Savings—Part headings not law—2008 c 86: See notes following RCW 82.14.030.
Effective date—2005 c 514: See note following RCW 83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.029 - Tax preferences—Expiration dates.

RCW 82.24.029
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 § 1714.]
NOTES:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.