Wash. Rev. Code » Title 80 · Chapter 80.04
Revised Code of Washington

Wash. Rev. Code § 80.04.270 (2025)

Merchandise accounts to be kept separate

✓ laws through the 2025 session: 2026 session laws are not yet included
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Any public service company engaging in the sale of merchandise or appliances or equipment shall keep separate accounts, as prescribed by the commission, of its capital employed in such business and of its revenues therefrom and operating expenses thereof. The capital employed in such business shall not constitute a part of the fair value of said company's property for rate making purposes, nor shall the revenues from or operating expenses of such business constitute a part of the operating revenues and expenses of said company as a public service company. For purposes of this section, the providing of competitive telephone service, as defined in RCW 82.04.065, shall not constitute the sale of merchandise, appliances, or equipment, unless the commission determines that it would be in the public interest to hold otherwise.
[ 1983 2nd ex.s. c 3 s 40; 1981 c 144 s 5; 1961 c 14 s 80.04.270. Prior: 1933 c 165 s 8; RRS s 10458-2.]

Notes:

Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Intent—Severability—Effective date—1981 c 144: See notes following RCW 82.16.010.
Notes of Decisions
Cited in 3 cases, 1971–1998 · leading case: US West Commc'ns, Inc. v. Utils. & Transp. Comm'n, 949 P.2d 1337 (Wash. 1997).
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US West Commc'ns, Inc. v. Utils. & Transp. Comm'n, 949 P.2d 1337 (Wash. 1997). · cites it 4× “US West also argues that RCW 80.04.270 prohibits imputation of revenue from the yellow pages advertising.”
Cole v. Washington Utils. & Transp. Comm'n, 485 P.2d 71 (Wash. 1971). · cites it 4× “3d 511 (1967) and RCW 80.04.270. The latter statute requires that profits and losses associated with the “sale of merchandise or appliances” by public service companies be separately accounted and excluded from those accounts used to determine rates.”
US West v. Utils. & Transp. Com'n, 949 P.2d 1337 (Wash. 1998). · cites it 4× “US West also argues that RCW 80.04.270 prohibits imputation of revenue from the yellow pages advertising.”
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