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WAC 251 Sewerage collection and other related activities.          
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-251   09/03/1986 Sewerage collection business.Updated effective 10/12/03.  
           
         
RCW: 82.04.419   1983 Exemptions--County, city, town, school district, or fire district activity.  
  82.18   1989 Refuse Collection Tax  
           
         
ETA: None        
           
         
INDUSTRY GUIDES:        
           
         
SPECIAL NOTICES:        
Subject Title Reference:        
Water Associations   07/06/1988 Tax Reporting for Nonprofit Water Associations  
Water Districts   08/03/1998 Excise Tax Exemption for Small Water districts and Small Irrigation Districts  
Water Districts   06/02/2004 Small Water-Sewer and Irrigation Districts/Systems Exemptions Expire  
           
         
DIRECTIVE: 8251.1   12/02/1987 Point At Which Sewage Collection Ends--Cancelled effective 1/30/02  
  8251.2   10/21/1988 Drainage Utility Charges Cancelled 7/17/2002 - Drainage Utility Charges  
           
         
RPM: None        
           
         
WTD: 5 WTD 53 88-22   SEWER SERVICES -- ALLOCATION -- PUBLIC UTILITY TAX -- B&O TAX. A taxpayer may allocate between PUT and B&O tax under the formula prescribed in Rule 251. Engineer's report setting forth allocation formula in conformance with the rule requirements found acceptable.  
  5 WTD 293 88-172   B&O TAX -- DEDUCTION -- SEWER SERVICES -- POLITICAL SUBDIVISION. Since some sewer services remain taxable under the Service B&O tax classification, the B&O tax deduction provided by RCW 82.04.4291 is still applicable.  
  5 WTD 293 88-172   B&O TAX -- DEDUCTION -- STATE INSTITUTION. Amounts received by a political subdivision (city) from a state department or institution (university) for rendering sewer services, are not deductible from the BO tax measure.  
  15 WTD 59 94-225   SEWERAGE SERVICES -- ALLOCATION -- PUBLIC UTILITY TAX -- B&O TAX.For purposes of allocating gross receipts from all sewerage related activities between the PUT and B&O tax classifications, "sewerage collection" terminates when the sewage reaches a common point, or points, for disposal or for transfer to treatment for disposal. A lift station qualifies as a common point for transfer to treatment for disposal only if the sole function of the station, and the pipe downstream from the station, is to transmit sewage to a treatment plant.  
  15 WTD 106 95-002   PUBLIC UTILITY TAX -- B&O TAX -- WASTE COLLECTION -- WASTE -- TREATMENT -- ALLOCATION. Until waste has been carried to a common point or points within a system, the activity is a collection activity for tax purposes. An engineer's analysis not based on this distinction cannot be used to allocate income between waste collection and waste treatment.  
  15WTD 106 95-002   THIS DETERMINATION HAS BEEN OVERRULED OR MODIFIED IN WHOLE OR PART BY DET.NO. 98-208, 19 WTD 332 (2000) & DET.NO. 98-187, 19 WTD 328 (2000)  
  19 WTD 332 98-208   B&O TAX – SEWERAGE COLLECTION BUSINESS – ENTERPRISE ACTIVITIES.A municipality’s sewerage and surface water management services are not exclusively governmental in nature, and revenues from those activities are subject to the business and occupation tax.  
  19 WTD 937 00-025   B&O TAX – GROSS INCOME – SEWERAGE SERVICES – PROPORTIONATE SHARE OF MAINTENANCE AND OPERATING EXPENSES.Where a city's sewerage disposal service contract with another municipality required the other municipality to a pay a percentage of operating and maintenance costs in addition to sewerage disposal fees, the additional proportionate share of costs was part of the city's gross income.  
  19 WTD 937 00-025   B&O TAX – DEDUCTIONS – SERVICE RENDERED – AMOUNTS RECEIVED FROM ANOTHER POLITICAL SUBDIVISION.A Washington municipality was not allowed a deduction under RCW 82.04.4291 for amounts received for sewerage services rendered to a political subdivision of the State of Idaho.  
           
         
         
OTHERS: DOC#70765-1   01/24/2002 WASHINGTON STATE SUPREME COURT DECISION - CITY OF SPOKANE VS. WASHINGTON STATE DEPARTMENT OF REVENUE