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WAC 261 Commute trip reduction incentives.            
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-261   01/13/2006 Commute trip reduction incentives.  
    05/17/2000 Exemptions and credits for ride sharing, public transportation, and nonmotorized commuting.Effective 6/17/00.  
           
         
RCW: 82.16.049   1999 Repealed by 2003. Credit--Ride-sharing, public transportation, or nonmotorized commuting incentives--Ceiling.  
           
         
ETA:        
           
         
INDUSTRY GUIDES:        
           
         
SPECIAL NOTICES:        
Subject Title Reference:        
    06/18/2003 Commute Trip Reduction Credit Program  
Commute Trip   06/20/2005 Commute Trip Reduction Credit Program - 2005 Updates  
           
         
DIRECTIVE:        
           
         
RPM:        
           
         
WTD: 19 WTD 1013 00-064   PUBLIC UTILITY TAX – B&O TAX -- EXEMPTIONS – RIDE SHARING – SPECIAL TRANSPORTATION NEEDS.A private, for-profit company’s income from operating a transit agency’s paratransit service is not exempt from PUT or B&O tax, because the exemption for companies transporting persons with special transportation needs applies only to companies providing services through public social service agencies or private nonprofit transporters.  
  21 WTD 272 01-167E   PUBLIC UTILITY TAX – B&O TAX -- EXEMPTIONS – RIDE SHARING – SPECIAL TRANSPORTATION NEEDS.Income from operating a transit agency’s paratransit service is not exempt from PUT or B&O tax, because the exemption for companies transporting persons with special transportation needs applies only to public social service agencies or private nonprofit transporters.  
         
         
           
         
OTHER: