Revised Code of Washington

Wash. Rev. Code § 54.28.020 (2026)

✓ current as of May 2026

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(1) There is hereby levied and there shall be collected from every district a tax for the act or privilege of engaging within this state in the business of operating works, plants or facilities for the generation, distribution and sale of electric energy. With respect to each such district, except with respect to thermal electric generating facilities taxed under RCW 54.28.025, such tax shall be the sum of the following amounts: (a) Two percent of the gross revenues derived by the district from the sale of all electric energy which it distributes to consumers who are served by a distribution system owned by the district; (b) five percent of the first four mills per kilowatt-hour of wholesale value of self-generated energy distributed to consumers by a district; (c) five percent of the first four mills per kilowatt-hour of revenue obtained by the district from the sale of self-generated energy for resale.

(2) An additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (1) of this section.

[ 1983 2nd ex.s. c 3 s 8; 1982 1st ex.s. c 35 s 18; 1977 ex.s. c 366 s 2; 1959 c 274 s 2; 1957 c 278 s 2. Prior: 1949 c 227 s 1(a); 1947 c 259 s 1(a); 1941 c 245 s 2(a); Rem. Supp. 1949 s 11616-2(a).]

Notes:

Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.

Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.

Severability—1947 c 259: "If any section, subsection, clause, sentence or phrase of this act be for any reason adjudged unconstitutional, such adjudication shall not invalidate the remaining portions of this act, and the legislature hereby declares that it would have enacted this act notwithstanding the omission of the portion so adjudicated invalid." [ 1947 c 259 s 2.]

Notes of Decisions

Cited in 5 cases, 1967–2010 · leading case: Clark Cnty. Pub. Util. Dist. No. 1 v. Dep't of Revenue, 222 P.3d 1232 (Wash. Ct. App. 2009).

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Clark Cnty. Pub. Util. Dist. No. 1 v. Dep't of Revenue, 222 P.3d 1232 (Wash. Ct. App. 2009). · cites it 31× “¶1 The Department of Revenue (Department) appeals from a summary judgment for partial refunds to two public utility districts for privilege taxes imposed under RCW 54.28.020. Clark County Public Utility District No.”

Brewster Pub. Schs. v. Pub. Util. Dist. No. 1, 514 P.2d 913 (Wash. 1973). · cites it 6× “Compensation to the school districts where nonoperating property is removed from the tax rolls is provided for in RCW 54.28.020, which imposes a tax upon the privilege of engaging in the business of operating works, plants, or facilities for the generation, distribution and sale…”

CLARK Cnty. PUD v. Dept. of Revenue, 222 P.3d 1232 (Wash. Ct. App. 2010). · cites it 36× “¶ 1 The Department of Revenue (Department) appeals from a summary judgment for partial refunds to two public utility districts for privilege taxes imposed under RCW 54.28.020. Clark County Public Utility District and Grays Harbor Public Utility District (the Districts)…”

Pub. Util. Dist. No. 3 v. State, 427 P.2d 713 (Wash. 1967). · cites it 2× “The district contends that the tax receipts collected from its customers are not derived from the sale of electricity (RCW 54.28.020) or from gross revenues derived by the district from the performance of its public service, including operations incidental thereto (RCW 82.”

PUD v. State, 427 P.2d 713 (Wash. 1967). · cites it 2× “The district contends that the tax receipts collected from its customers are not derived from the sale of electricity (RCW 54.28.020) or from gross revenues derived by the district from the performance of its public service, including operations incidental thereto (RCW 82.”

— Wash. Rev. Code § 54.28.020(1) — 2 cases

Clark Cnty. Pub. Util. Dist. No. 1 v. Dep't of Revenue, 222 P.3d 1232 (Wash. Ct. App. 2009). “¶1 The Department of Revenue (Department) appeals from a summary judgment for partial refunds to two public utility districts for privilege taxes imposed under RCW 54.28.020. Clark County Public Utility District No.”

CLARK Cnty. PUD v. Dept. of Revenue, 222 P.3d 1232 (Wash. Ct. App. 2010). “¶ 1 The Department of Revenue (Department) appeals from a summary judgment for partial refunds to two public utility districts for privilege taxes imposed under RCW 54.28.020. Clark County Public Utility District and Grays Harbor Public Utility District (the Districts)…”

— Wash. Rev. Code § 54.28.020(1)(a) — 1 case

— Wash. Rev. Code § 54.28.020(1)(b) — 1 case

— Wash. Rev. Code § 54.28.020(1)(c) — 1 case

— Wash. Rev. Code § 54.28.020(b) — 1 case

— Wash. Rev. Code § 54.28.020(l)(a) — 1 case

— Wash. Rev. Code § 54.28.020(l)(c) — 1 case

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