WAC 179-02

Natural or manufactured gas -- Use tax imposed -- Exemption.

Natural or manufactured gas -- Cities may impose use tax.

Public utility tax imposed -- Additional tax imposed -- Deposit of moneys.

Administration and collection -- Local sales and use tax account.

Effective 01/03/2008. The proposed reporting instructions explaining that “starting no sooner than January of 2008, the department may eliminate the natural gas use tax return,” and the two alternatives has been removed.The current rule’s explanation that the tax is reported on a separate quarterly return is now replaced with the statutory language that the tax is to be reported on “forms and records prescribed by the department.”

Brokered natural gas--use tax.Effective 9/16/90.

WAC 458-20-17902 Brokered natural gas - Use tax to: · Recognize provisions of ESSB 6440, Sec. 301, 304, and 305 (Chapter 216, Laws of 2014); · Update language on filing and paying use tax on brokered natural gas electronically either monthly or quarterly; and · Clarify language changing “section” to “rule” throughout.

B&O Tax Exemption for Sales of Natural and Manufactured Gas by Industrial Users

Brokered Natural Gas Use Tax Imposed Where the Gas is Burned or Stored

B&O Tax Exemption for Sales of Natural and Manufactured Gas by Industrial Users

Brokered Natural Gas Use Tax Imposed Where the Gas is Burned or Stored

Compressed Natural Gas and Liquefied Natural Gas Used as Transportation Fuel

BROKERED NATURAL GAS -- VALUE OF GAS CONSUMED OR USED.The "value of gas consumed or used" includes all the costs to get the natural gas to the consumer including brokerage fees.There may be an exclusion for all or part of the transportation costs if they have been subject to public utility tax.

USE TAX ON NATURAL OR MANUFACTURED GAS – COMMERCE AND EQUAL PROTECTION CLAUSES.Washington’s use tax on brokered natural gas does not discriminate against interstate commerce and does not deny equal protection to persons who buy natural gas from unregulated distributors operating outside Washington rather than from regulated distributors operating in Washington.

USE TAX ON NATURAL OR MANUFACTURED GAS – CREDITS. Washington’s use tax on brokered natural gas is properly apportioned and internally consistent by providing credits for gross receipts taxes similar to those imposed by RCW 82.16.020 and for use taxes similar to the one imposed by RCW 82.12.022 that are paid to other states.

USE TAX ON NATURAL OR MANUFACTURED GAS – CREDITS. RCW 82.12.022 provides credits for taxes paid to other states similar to the ones imposed by RCW 82.16.020 and RCW 82.12.022.The law is clear what types of taxes qualify for the credits.Such taxes do not include income taxes and severance taxes.

RULE 17902; RCW 82.12.022(2): BROKERED NATURAL GAS USE TAX – VALUE OF ARTICLE USED – MEASURE – TRANSPORTATION SERVICES – RESERVATION CHARGE. An additional charge paid to a pipeline to reserve pipeline capacity is part of the price paid to a pipeline for gas transportation services and must be included in the measure of the brokered natural gas use tax in accordance with WAC 458-20-17902.