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WAC 17901 Public utility tax--Energy conservation and cogeneration deductions. Repealed 08/03/13
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
WAC: 458-20-17901 07/03/13 WAC 458-20-179 Public utility tax; 458-20-17901 Public utility tax-Energy conservation and cogeneration deductions; 458-20-180 Motor carriers 
The Department is amending WAC 458-20-179 and 180 for general updating and reorganization of the information in the rules.  WAC 458-20-17901 is being repealed as no longer needed, as relevant deduction information has been incorporated into Rule 179.  Information pertaining to legislation SSB 6614 (chapter 295, Laws of 2010) has been added to Rule 179.  Log hauling examples have been removed from Rule 179, as they are now included in WAC 458-20-13501.  Deduction information specific to motor carriers has been moved from Rule 179 to Rule 180. 
  458-20-17901   03/17/1993 Public utility tax--energy conservation and cogeneration deductions.Effective 4/17/93
RCW: 82.16   1996 PUBLIC UTILITY TAX
  82.16.055   03/01/90 Deductions relating to energy conservation or production from renewable resources
ETA:      
INDUSTRY GUIDES:      
SPECIAL NOTICES:      
Subject Title Reference:      
Public Utility Tax 04/30/2010 Electric Utility Tax Credit for Rural Economic Development Revolving Fund
Public Utility Tax   5/20/09 Electric Utility Tax Credit for Rural Economic Development Revolving Fund
    05/31/2007 Electric Utility Tax Credit for Rural Economic Development Revolving Fund
Public Utility Tax   03/20/2008 Electric Utility Tax Credit for Rural Economic Development Revolving Fund
Public Utility Tax   03/20/2008 Electric Utility Tax Credit for Rural Economic Development Revolving Fund
Incentives / Weatherization   05/22/2008 Sales and Use Tax Exemption for Weatherization Assistance Program
DIRECTIVE:      
RPM:      
WTD: 6 WTD 379 88-361   PUBLIC UTILITY TAX -- DEDUCTION -- ELIGIBLE PROJECTS -- MEASURE OF DEDUCTION. The deduction provided by RCW 82.16.055(1)(a) is not for the total cost of an eligible project, but only for those project costs for the production at the plant for consumption within the state of Washington of electrical energy produced or generated from cogeneration or renewable energy resources. Project costs incurred because of Forest Service requirements, costs incurred to mitigate effects on fish and wildlife, costs to provide access to recreation areas, and costs for transmission or distribution are not deductible.Costs for clearing land for reservoir bottom and powerhouse were found deductible.
  6 WTD 379 88-361   PUBLIC UTILITY TAX--DEDUCTION--INTEREST. Debt service costs related to deductible construction costs are deductible production expenses.A deduction of a percentage of ongoing interest permitted at the same ratio deductible construction costs bear to the total costs for the project.
  16 WTD 138 96-255   PUBLIC UTILITY TAX -- ENERGY CONSERVATION -- BPA RATES.Public utilities may not deduct payments to purchase power from BPA as conservation costs.
  19 WTD 197 98-177   PUBLIC UTILITY TAX – DEDUCTION – ENERGY CONSERVATION – EXPENDITURES FOR.Eligibility for a public utility tax deduction for costs incurred in implementing energy conservation measures is dependent on giving priority for such measures to senior and low-income citizens.If a public utility company has more than one program for achieving such conservation, where possible, each program will be evaluated individually in judging whether it qualifies for the deduction.
OTHER: