Limited scope — Utility businesses.

RCW 35.102.020
in effect
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Chapter 79, Laws of 2003 does not apply to taxes on any service that historically or traditionally has been taxed as a utility business for municipal tax purposes, such as: (1) A light and power business or a natural gas distribution business, as defined in RCW 82.16.010 ; (2) A telephone business, as defined in RCW 82.16.010 ; (3) Cable television services; (4) Sewer or water services; (5) Drainage services; (6) Solid waste services; or (7) Steam services. Chapter 79, Laws of 2003 does not apply to taxes on any service that historically or traditionally has been taxed as a utility business for municipal tax purposes, such as: (1) A light and power business or a natural gas distribution business, as defined in RCW 82.16.010 ; (2) A telephone business, as defined in RCW 82.16.010 ; (3) Cable television services; (4) Sewer or water services; (5) Drainage services; (6) Solid waste services; or (7) Steam services.
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=35.102&full=trueFetched: 6/29/2026

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