Tax Research | Washington Department of Revenue

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Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.16	PUBLIC UTILITY TAX
82.16.055	Deductions relating to energy conservation or production from renewable resources

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-17901	Public utility tax--energy conservation and cogeneration deductions.Effective 4/17/93
458-20-17901	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 WAC 458-20-17901 is being repealed as no longer needed, as relevant deduction information has been incorporated into Rule 179.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.

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Electric Utility Tax Credit for Rural Economic Development Revolving Fund
N/A	Electric Utility Tax Credit for Rural Economic Development Revolving Fund
N/A	Electric Utility Tax Credit for Rural Economic Development Revolving Fund
N/A	Electric Utility Tax Credit for Rural Economic Development Revolving Fund
N/A	Sales and Use Tax Exemption for Weatherization Assistance Program
N/A	Electric Utility Tax Credit for Rural Economic Development Revolving Fund

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
16 WTD 138	PUBLIC UTILITY TAX -- ENERGY CONSERVATION -- BPA RATES.Public utilities may not deduct payments to purchase power from BPA as conservation costs.
19 WTD 197	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.
6 WTD 379	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.
6 WTD 379	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.