WAC 251 | Washington Department of Revenue

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(Directive)
Document Reference	Description	Date of Issue	Status
8251.1	Point At Which Sewage Collection Ends--Cancelled effective 1/30/02
8251.2	Drainage Utility Charges Cancelled 7/17/2002 - Drainage Utility Charges

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.419	Exemptions--County, city, town, school district, or fire district activity.
82.18	Refuse Collection Tax

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-251	Sewerage collection business.Updated effective 10/12/03.

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Excise Tax Exemption for Small Water districts and Small Irrigation Districts
N/A	Small Water-Sewer and Irrigation Districts/Systems Exemptions Expire
N/A	Tax Reporting for Nonprofit Water Associations

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
15 WTD 106	PUBLIC UTILITY TAX -- B&O TAX -- WASTE COLLECTION -- WASTE -- TREATMENT -- ALLOCATION. Until waste has been carried to a common point or points within a system, the activity is a collection activity for tax purposes. An engineer's analysis not based on this distinction cannot be used to allocate income between waste collection and waste treatment.
15 WTD 59	SEWERAGE SERVICES -- ALLOCATION -- PUBLIC UTILITY TAX -- B&O TAX.For purposes of allocating gross receipts from all sewerage related activities between the PUT and B&O tax classifications, "sewerage collection" terminates when the sewage reaches a common point, or points, for disposal or for transfer to treatment for disposal. A lift station qualifies as a common point for transfer to treatment for disposal only if the sole function of the station, and the pipe downstream from the station, is to transmit sewage to a treatment plant.
15WTD 106	THIS DETERMINATION HAS BEEN OVERRULED OR MODIFIED IN WHOLE OR PART BY DET.NO. 98-208, 19 WTD 332 (2000) & DET.NO. 98-187, 19 WTD 328 (2000)
19 WTD 332	B&O TAX – SEWERAGE COLLECTION BUSINESS – ENTERPRISE ACTIVITIES.A municipality’s sewerage and surface water management services are not exclusively governmental in nature, and revenues from those activities are subject to the business and occupation tax.
19 WTD 937	B&O TAX – GROSS INCOME – SEWERAGE SERVICES – PROPORTIONATE SHARE OF MAINTENANCE AND OPERATING EXPENSES.Where a city's sewerage disposal service contract with another municipality required the other municipality to a pay a percentage of operating and maintenance costs in addition to sewerage disposal fees, the additional proportionate share of costs was part of the city's gross income.
19 WTD 937	B&O TAX – DEDUCTIONS – SERVICE RENDERED – AMOUNTS RECEIVED FROM ANOTHER POLITICAL SUBDIVISION.A Washington municipality was not allowed a deduction under RCW 82.04.4291 for amounts received for sewerage services rendered to a political subdivision of the State of Idaho.
5 WTD 293	B&O TAX -- DEDUCTION -- SEWER SERVICES -- POLITICAL SUBDIVISION. Since some sewer services remain taxable under the Service B&O tax classification, the B&O tax deduction provided by RCW 82.04.4291 is still applicable.
5 WTD 293	B&O TAX -- DEDUCTION -- STATE INSTITUTION. Amounts received by a political subdivision (city) from a state department or institution (university) for rendering sewer services, are not deductible from the BO tax measure.
5 WTD 53	SEWER SERVICES -- ALLOCATION -- PUBLIC UTILITY TAX -- B&O TAX. A taxpayer may allocate between PUT and B&O tax under the formula prescribed in Rule 251. Engineer's report setting forth allocation formula in conformance with the rule requirements found acceptable.