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WAC 250 Solid waste collection tax.    
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-250   10/28/2005 Refuse-solid waste collection business - Core deposits and credits, and battery core charges. Emergency rule may be used to determine tax liability until February 25, 2006, unless the Department adopts a permanent rule prior to this date.
    08/02/1989 Refuse-solid waste collection business-Core deposits and credits, battery core charges, and tires.Effective 9/2/89
    07/21/2008 Solid waste collection tax
         
       
RCW:      
  82.04.310   1989 Exemptions--Public Utilities.
  82.04.4291   1980 Deductions--Compensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290.
  82.16.010   1996 Definitions.
  82.16.020 (1)(a)   1996 Public Utility Tax imposed
         
       
ETA:      
  163.04.08.107. 247.250 5/1/90 CORE DEPOSITS AND CREDITS - PARTS RETURNED TO WHOLESALERS Cancelled effective 02/28/07 This document explains the tax treatment of core deposits and credits involving automobile parts such as starters. This subject is fully addressed in WAC 458-20-272 (Tire fee--Core deposits or credits).
         
       
INDUSTRY GUIDES:      
         
       
SPECIAL NOTICES:      
Subject Title Reference:      
Economic Nexus 05/28/2010 New "Economic Nexus" in Washington State May Impact "Foreign Corporations"
Economic Nexus 05/28/2010 New Apportionment Method
Economic Nexus 05/28/2010 Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients
Economic Nexus 05/28/2010 Registered Out-of-state Businesses Currently not Reporting Income from Service Activities - New Apportionment for Certain Income
Economic Nexus 09/10/2010 B&O Tax Reporting Requirement Continues After Business Activity Stops (Trailing Nexus)
       
Composting Facilities   8/13/09 Reporting Instructions for Composting Facilities
    03/18/2003 Reporting Instructions for Composting Facilities
         
       
DIRECTIVE: None      
         
       
RPM: None      
         
       
WTD: 4 WTD 447 88-11   HOUSING AUTHORITIES -- STATE TAXES -- REFUSE COLLECTION TAX -- EXEMPTION. City and County Housing Authorities created under chapter 35.82 RCW are exempt of all state taxes, including refuse collection tax.
  7 WTD 171 89-77   PUBLIC UTILITY TAX -- SERVICE B&O -- REFUSE BUSINESS -- ESTOPPEL -- ETB 534.16.250. Doctrine of equitable estoppel applied to preclude retroactive reclassification of income where refuse collection and disposal businesses showed detrimental reliance on previous written instructions from the Department of Revenue as to the proper reporting of their income.
  8 WTD 167 89-435   REFUSE -- SOLID WASTE COLLECTION TAX -- RECYCLING -- YARD WASTE. Yard waste is collected primarily for recycling and is not subject to either the refuse collection tax (3.6%), or the solid waste collection tax (1%), when the yard waste is separately collected, separately billed, and separately delivered, to a facility not a landfill or other disposal site, for the purpose of making compost which is later resold.
  8 WTD 167 89-435   REFUSE -- SOLID WASTE COLLECTION TAX -- RECYCLING -- CURBSIDE RECYCLING PICKUP CHARGES -- CHARGES IN THE RATE BASE. The amount of the refuse-solid waste collection charge of a city internally identified in its rate base as a charge for the curbside pickup of recyclables is not subject to either the refuse collection tax (3.6%) or the solid waste tax (1%); provided, the curbside recycling pickup service is actually performed.
  12 WTD 85 92-035   REFUSE COLLECTION TAX -- SLUDGE -- RECYCLING OF. Sludge isthe material left over following the wastewater/sewage treatment process. Its utilization as a fertilizer is considered recycling rather than disposal. Sludge collected for recycling is not subject to the refuse collection tax. PARTIAL ACCORD: Det. No. 89-435, 8 WTD 167 91989).
  15 WTD 41 94-152   MISCELLANEOUS -- EXAMPLES IN RULES. When an example in an administrative rule conflicts with the text of the rule, the text of the rule controls.
  17 WTD 402 98-033E   REFUSE COLLECTION BUSINESSES -- SOLID WASTE COLLECTION BUSINESSES -- PUBLIC SERVICE BUSINESSES -- BUSINESS AND OCCUPATION TAX - PUBLIC UTILITY TAX -- MUNICIPALLY OWNED REFUSE OR SOLID WASTE COLLECTION BUSINESSES.A municipally owned refuse or solid waste collection business is subject to tax under the service and other classification of the business and occupation (B&O) tax.
  17 WTD 402 98-033E   REFUSE OR SOLID WASTE COLLECTION BUSINESS -- POLITICAL SUBDIVISIONS -- COMPENSATION FOR SERVICES.Amounts received by a municipal corporation from a county health department are deductible under RCW 82.04.4291.
  17 WTD 402 98-033E   SOLID WASTE COLLECTION TAX -- SCOPE OF TAX -- EXCLUSION OF RECYCLABLE MATERIALS AND HAZARDOUS WASTES.The solid waste collection tax is not imposed on recyclable materials or on hazardous wastes.
  17 WTD 402 98-033E   SOLID WASTE COLLECTION TAX -- IDENTITY OF TAXPAYER -- REFUNDS.A municipal corporation is not entitled to a refund of overpaid solid waste collection tax because it was not the taxpayer, unless the municipal corporation becomes subrogated to the refund claims of all of the actual taxpayers or unless the municipal corporation demonstrates the remitted tax came from its own funds.
  23 WTD 302 04-0087   REFUSE AND SOLID WASTE COLLECTION TAX – MEASURE OF TAX.A city imposed solid waste tax that a waste disposal business collects from its customers is a cost of doing business that is not excludable from “gross income of the business” and measure of the Refuse and Solid Waste Collection Tax.
  26 WTD 188 06-0296   RCW 82.18.010, RCW 82.18.020: SOLID WASTE COLLECTION TAX – COLLECTION FOR RECYCLING – CONSTRUCTION (CDL) DEBRIS – KNOWLEDGE AND INTENTION OF CUSTOMER.The knowledge and intention of the customer/taxpayer are material to the issue whether material is collected primarily for recycling or salvage.For construction debris to be considered “material collected primarily for recycling or salvage,” for purposes of Ch. 82.18 RCW, it is necessary that the customer of the collection service hand over the material for recycling.
  26 WTD 188 06-0296   RCW 82.18.010, RCW 82.18.020: SOLID WASTE COLLECTION TAX – COLLECTION FOR RECYCLING – CONSTRUCTION (CDL) DEBRIS – LACK OF VALUE TO CUSTOMER (DISCARDER) NOT DETERMINATIVE.Whether debris handed over to a collection service has value to the customer (discarder) is not the determinative factor with respect to whether the material is considered “solid waste” or “material collected primarily for recycling.”Whether the materials are delivered and collected primarily for recycling are the determinative factors.
  26 WTD 188 06-0296   RCW 82.18.010, RCW 82.18.020: SOLID WASTE COLLECTION TAX – CONSTRUCTION DEBRIS – COLLECTION OF MIXED CDL WASTE FOR RECYCLING AT CDL FACILITY – SEPARATELY IDENTIFYING CHARGES NOT REQUIRED. A collection service that collects mixed loads of commercial construction, demolition, and land-clearing debris (CDL) materials for recycling at certified CDL recycling facilities generally is not required to separately identify charges for collecting recyclables, and for collecting waste, in its customer billings.Det. No. 89-435, 8 WTD 167 (1989), distinguished.
         
       
OTHER: