Skip to main content
Watch out for fake websites pretending to be SecureAccess Washington (SAW)! If you used a search engine to get to SAW, you might have clicked on ads that look real but actually lead to scams. Learn more.
Public utility tax
What is the public utility tax?
It is a tax on public service businesses, including businesses that engage in transportation, communications, and the supply of energy, natural gas, and water. The tax is in lieu of the business and occupation (B&O) tax.
How do I pay the tax?
Public Utility Taxes are reported on an addendum to the Combined Excise Tax Return.
What rate do I pay?
There are different rates, depending on the specific utility activity:
| Activity | Rate |
|---|---|
| Distribution of water | .05029 |
| Generation/distribution of electrical power | .038734 |
| Log transportation | .013696 |
| Telegraph companies, distribution of natural gas, and collection of sewerage | .03852 |
| Urban transportation and watercraft vessels under 65 feet in length | .00642 |
| Railroads, railroad car companies, motor transportation and all other public service businesses | .01926 |
What are the funds used for?
The majority of the funds are distributed into the state general fund. A portion, however, provides financial assistance to local governments for maintenance of public works facilities.
