Wash. Rev. Code » Title 82 · Chapter 82.14
Revised Code of Washington

Wash. Rev. Code § 82.14.230 (2026)

✓ current as of May 2026
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(1) The governing body of any city, while not required by legislative mandate to do so, may, by resolution or ordinance for the purposes authorized by this chapter, fix and impose on every person a use tax for the privilege of using natural gas or manufactured gas in the city as a consumer.
(2) The tax is imposed in an amount equal to the value of the article used by the taxpayer multiplied by the rate in effect for the tax on natural gas businesses under RCW 35.21.870 in the city in which the article is used. The "value of the article used," does not include any amounts that are paid for the hire or use of a natural gas business in transporting the gas subject to tax under this subsection if those amounts are subject to tax under RCW 35.21.870.
(3) The tax imposed under this section does not apply to the use of natural or manufactured gas if the person who sold the gas to the consumer has paid a tax under RCW 35.21.870 with respect to the gas for which exemption is sought under this subsection.
(4) There is a credit against the tax levied under this section in an amount equal to any tax paid by:
(a) The person who sold the gas to the consumer when that tax is a gross receipts tax similar to that imposed pursuant to RCW 35.21.870 by another municipality or other unit of local government with respect to the gas for which a credit is sought under this subsection; or
(b) The person consuming the gas upon which a use tax similar to the tax imposed by this section was paid to another municipality or other unit of local government with respect to the gas for which a credit is sought under this subsection.
(5) The use tax imposed must be paid by the consumer. The administration and collection of the tax imposed is pursuant to RCW 82.14.050.
(6) The tax authorized by this section does not apply to the use of natural gas, compressed natural gas, or liquefied natural gas, if the consumer uses the gas for transportation fuel as defined in RCW 82.16.310.
[ 2014 c 216 s 305; 2010 c 127 s 5; 1989 c 384 s 2.]

Notes:

Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
Intent—Effective date—1989 c 384: See notes following RCW 82.12.022.
Notes of Decisions
Cited in 4 cases, 2008–2010 · leading case: G-P Gypsum Corp. v. Dep't of Revenue, 169 Wash. 2d 304 (Wash. 2010).
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G-P Gypsum Corp. v. Dep't of Revenue, 169 Wash. 2d 304 (Wash. 2010). · cites it 14× “¶3 For several years, Tacoma assessed a brokered natural gas (BNG) tax against Gypsum for use of natural gas within city limits, pursuant to RCW 82.14.230. Gypsum claimed a refund of the tax for the period January 1,1996 to *307 December 31, 2001.”
Gp Gypsum Corp. v. State, Dept. of Revenue, 237 P.3d 256 (Wash. 2010). · cites it 14× “¶ 3 For several years, Tacoma assessed a brokered natural gas (BNG) tax against Gypsum for use of natural gas within city limits, pursuant to RCW 82.14.230. Gypsum claimed a refund of the tax for the period January 1, 1996 to December 31, 2001.”
Gp Gypsum Corp. v. State Dept. of Revenue, 183 P.3d 1109 (Wash. Ct. App. 2008). · cites it 7× “¶ 5 The issue is whether Gypsum is subject to Tacoma's local use tax for natural gas under RCW 82.14.230 even though its first *1111 act of dominion or control over the gas in Washington occurred outside the city.”
G-P Gypsum Corp. v. Dep't of Revenue, 144 Wash. App. 664 (Wash. Ct. App. 2008). · cites it 7× “¶5 The issue is whether Gypsum is subject to Tacoma’s local use tax for natural gas under RCW 82.14.230 even *667 though its first act of dominion or control over the gas in Washington occurred outside the city.”
— Wash. Rev. Code § 82.14.230(1) — 4 cases
G-P Gypsum Corp. v. Dep't of Revenue, 169 Wash. 2d 304 (Wash. 2010). “¶3 For several years, Tacoma assessed a brokered natural gas (BNG) tax against Gypsum for use of natural gas within city limits, pursuant to RCW 82.14.230. Gypsum claimed a refund of the tax for the period January 1,1996 to *307 December 31, 2001.”
Gp Gypsum Corp. v. State, Dept. of Revenue, 237 P.3d 256 (Wash. 2010). “¶ 3 For several years, Tacoma assessed a brokered natural gas (BNG) tax against Gypsum for use of natural gas within city limits, pursuant to RCW 82.14.230. Gypsum claimed a refund of the tax for the period January 1, 1996 to December 31, 2001.”
Gp Gypsum Corp. v. State Dept. of Revenue, 183 P.3d 1109 (Wash. Ct. App. 2008). “¶ 5 The issue is whether Gypsum is subject to Tacoma's local use tax for natural gas under RCW 82.14.230 even though its first *1111 act of dominion or control over the gas in Washington occurred outside the city.”
G-P Gypsum Corp. v. Dep't of Revenue, 144 Wash. App. 664 (Wash. Ct. App. 2008). “¶5 The issue is whether Gypsum is subject to Tacoma’s local use tax for natural gas under RCW 82.14.230 even *667 though its first act of dominion or control over the gas in Washington occurred outside the city.”
— Wash. Rev. Code § 82.14.230(5) — 2 cases
Gp Gypsum Corp. v. State Dept. of Revenue, 183 P.3d 1109 (Wash. Ct. App. 2008). “¶ 5 The issue is whether Gypsum is subject to Tacoma's local use tax for natural gas under RCW 82.14.230 even though its first *1111 act of dominion or control over the gas in Washington occurred outside the city.”
G-P Gypsum Corp. v. Dep't of Revenue, 144 Wash. App. 664 (Wash. Ct. App. 2008). “¶5 The issue is whether Gypsum is subject to Tacoma’s local use tax for natural gas under RCW 82.14.230 even *667 though its first act of dominion or control over the gas in Washington occurred outside the city.”
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