State public utility and other tax classification definitions

Definitions for state public utility and other tax classifications are listed below. Use these definitions to determine the classification(s) under which you need to report your sales.

For assistance in determining the correct classification(s) for your business, or if you have received a return that does not have the classification(s) you need, contact us.

911 Prepaid Wireless

Effective January 1, 2014, State and County 911 taxes are imposed on retail transactions of prepaid wireless services. This tax is collected by the retailer of prepaid wireless services.

Prior to January 1, 2014, the 911 tax on prepaid wireless services was imposed on radio access lines and was collected by the service provider.

The State 911 Tax may be imposed at $0.25 per retail transaction. The County 911 tax may be imposed up to $0.70 per retail transaction. RCW 82.14B.030 provides additional information on State and County 911 tax.

911 Wireline

State and County 911 tax are imposed on switched access lines. Effective January 1, 2011, SSB6846 (PDF) provides that the County 911 be paid to and administered by the Department of Revenue.

The State 911 tax may be imposed up to $0.25 per switched access line per month. The County 911 tax may be imposed up to $0.70 per switched access line per month. RCW 82.14B.030 provides additional information on State and County 911 tax.

911 Wireless

State and County 911 tax are imposed on radio access lines. Effective January 1, 2011, SSB6846 (PDF) provides that the County 911 be paid to and administered by the Department of Revenue.

The State 911 tax may be imposed up to $0.25 per radio access line per month. The County 911 tax may be imposed up to $0.70 per radio access line per month. RCW 82.14B.030 provides additional information on State and County 911 tax.

911 Voice Over Internet Protocol (VOIP)

Effective January 1, 2011, SSB6846 imposes State and County 911 tax on Voice Over Internet Protocol (VOIP) service lines.

The State 911 tax may be imposed up to $0.25 per VOIP service line per month. The County 911 tax may be imposed up to $0.70 per VOIP service line per month. RCW 82.14B.030 provides additional information on State and County 911 tax.

Cigar Tax ($0.69 or more)

Cigar tax is paid at the time the distributor brings (or causes to be brought) cigars into the state for sale. The cigar tax is levied on the total number (quantity) of cigars purchased for $0.69 or more. Cigars purchased for less than $0.69 are included in the Tobacco Products/Cigars (less than $0.69) tax classification.

Gas Distribution; Telegraph

• Gas Distribution
  Operation of a plant or system for the production or distribution, for hire or sale, of natural and/or manufactured gas. WAC 458-20-179.
• Telegraph
  Operation of a telegraph service. WAC 458-20-179; RCW 82.16.010

Heavy Equipment Rental Tax

Beginning January 1, 2022, there will be a new tax imposed on the retail rental of heavy equipment. See Heavy Equipment Rental Tax page for more information.

Hazardous Substance Tax by Value

Persons first possessing hazardous substances in Washington. The tax is imposed on the wholesale value of the goods as defined by federal law as hazardous. WAC 458-20-252

Hazardous Substance Tax by Volume

Persons first possessing hazardous substances in Washington. The tax is imposed on the volume of petroleum products measured on a by barrel basis. WAC 458-20-252, RCW 82.21.030(1)(d)

Intermediate Care Facilities (ICF) for the Intellectually Disabled

Facilities certified by the Department of Social and Health Services and the Federal Department of Health and Human Services to provide residential care. For more information call 360-705-6215. RCW 82.65A

Litter Tax

Manufacturers, wholesalers and retailers making sales in 14 categories of products are subject to the litter tax. The tax rate is .015% and is calculated on the gross proceeds of sales. WAC 458-20-243; RCW 82.19.010

Little Cigar Tax

An excise tax due and payable by the first distributor who possesses tobacco products in this state. "Little cigar" means a cigar that has a cellulose acetate integrated filter.

Log Hauling Over Public Highways

Transporting logs by truck, other than exclusively upon private roads. RCW 82.16 provides log transportation businesses a preferential public utility tax rate of 1.28 percent.

Moist Snuff

An excise tax due and payable by the first distributor who possesses tobacco products in this state. "Moist snuff" means tobacco that is finely cut, ground, or powdered. Effective October 1, 2010, the tax is based on the net weight by the manufacturer.

Motor Transportation; Railroad; Railroad Car

• Motor Transportation
  Operation of any motor propelled vehicle by which persons or property of others are moved for hire. WAC 458-20-180
• Railroad
  Operation of any railroad used for transportation of property or persons. WAC 458-20-179
• Railroad Car
  Operation of cars used for transportation of property or persons. WAC 458-20-179

Other Public Service Business

Businesses not otherwise classified, subject to control by the state, or declared by law to be of a public service nature. WAC 458-20-179

Petroleum

Persons first possessing petroleum products in Washington. WAC 458-20-252

Power

Operation of a plant or system for the generation, production, or distribution of electrical energy for hire or sale. WAC 458-20-179

Quality Maintenance Fee on Nursing Facility Operators

From July 1, 2003, through June 30, 2007, nursing home operators were subject to a monthly fee. The fee was repealed on July 1, 2007.

Refuse Collection

Refuse tax is paid by customers and remitted by the refuse collectors on the charge for refuse collection only. WAC 458-20-250

Rental Car Tax

Rental cars are subject to a 5.9% rental car tax on retail car rentals, for periods not in excess of 30 consecutive days. See our Rental Car Tax page.

Sewer Collection

Collection of sewerage. WAC 458-20-251

Solid Fuel Burning Device Fee

Retailers making sales of solid fuel burning devices collect the $30 per unit fee from consumers. RCW 70A.15.3620

Spirits Liter Sales to Consumers

This tax applies to the retail sale of spirits in their original container to consumers. The tax rate is $3.7708 per liter. RCW 82.08.150

Spirits Liter Sales to On-Premises Licensees

This tax applies to the sale of spirits in their original container to on-premises licensees. The tax rate is $2.4408 per liter. RCW 82.08.150

Spirits Sales to Consumers

The spirits sales tax rate on retail sales to consumers is 20.5% of the gross selling price of the spirits. RCW 82.08.150

Spirits Sales to On-Premises Licensees

The spirits sales tax rate on these sales is 13.7% of the gross selling price of the spirits. RCW 82.08.150

State Enhanced 911 Tax

Telecommunication companies are required to collect and remit a 20 cent per month fee on switched access lines. RCW 82.14B

Statewide 988 Behavioral Health Crisis Response & Suicide Prevention Line Tax, Wireless

Excise tax due on phone lines. See our Statewide 988 Tax page.

Statewide 988 Behavioral Health Crisis Response & Suicide Prevention Line Tax, Wireline

Excise tax due on switched access phone lines. See our Statewide 988 Tax page.

Statewide 988 Behavioral Health Crisis Response & Suicide Prevention Line Tax, Prepaid Wireless

Excise tax due on prepaid wireless retail transactions. See our Statewide 988 Tax page.

Statewide 988 Behavioral Health Crisis Response & Suicide Prevention Line Tax, VOIP

Excise tax due on VOIP service lines. See our Statewide 988 Tax page.

Studded Tire Fee

Tire sellers must collect a $5 studded tire fee. The amount remitted to the Department is $4.50 per tire.

Syrup Tax

The syrup tax is $1.00 per gallon on each gallon of product sold. WAC 458-20-255.

Tire Fee

A $1 per tire fee on the retail sale of new replacement vehicle tires. WAC 458-20-272

Tobacco Products/Cigars (less than $0.69)

Excise tax due on all tobacco products except cigarettes. RCW 82.26.010

Urban Transportation; Vessels Under 65 Feet

• Urban Transportation
  Operation of motor propelled vehicles within five miles of corporate limits. WAC 458-20-180
• Vessels Under 65 Feet
  Operation of vessels under 65 feet upon waters within Washington. WAC 458-20-181

Vapor, All Other Products

Excise tax due on vapor products. See our Vapor products tax page.

Vapor, Accessible Containers of Solution Greater than 5 mL

Excise tax due on accessible containers greater than 5 mL. See our Vapor products tax page.

Water Distribution

Operation of a plant or system for the distribution of water for hire or sale. WAC 458-20-179