Wash. Rev. Code » Title 82 · Chapter 82.16
Revised Code of Washington

Wash. Rev. Code § 82.16.020 (2026)

✓ current as of May 2026
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(1) There is levied and collected from every person a tax for the act or privilege of engaging within this state in any one or more of the businesses herein mentioned. The tax is equal to the gross income of the business, multiplied by the rate set out after the business, as follows:
(a) Express, sewerage collection, and telegraph businesses: Three and six-tenths percent;
(b) Light and power business: Three and sixty-two one-hundredths percent;
(c) Gas distribution business: Three and six-tenths percent;
(d) Urban transportation business: Six-tenths of one percent;
(e) Vessels under sixty-five feet in length, except tugboats, operating upon the waters within the state: Six-tenths of one percent;
(f) Motor transportation, railroad, railroad car, and tugboat businesses, and all public service businesses other than ones mentioned above: One and eight-tenths of one percent;
(g) Water distribution business: Four and seven-tenths percent;
(h) Log transportation business: One and twenty-eight one- hundredths percent. The reduced rate established in this subsection (1)(h) is not subject to the ten-year expiration provision in RCW 82.32.805(1)(a).
(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.
(3) Twenty percent of the moneys collected under subsection (1) of this section on water distribution businesses and sixty percent of the moneys collected under subsection (1) of this section on sewerage collection businesses must be deposited in the education legacy trust account created in RCW 83.100.230 from July 1, 2013, through June 30, 2023, and thereafter in the public works assistance account created in RCW 43.155.050.
[ 2017 3rd sp.s. c 10 s 14; 2015 3rd sp.s. c 6 s 703; 2013 2nd sp.s. c 9 s 7; 2011 1st sp.s. c 48 s 7033; 2011 1st sp.s. c 48 s 7032; (2009 c 469 s 702 expired June 30, 2013); 1996 c 150 s 2; 1989 c 302 s 204; 1986 c 282 s 14; 1985 c 471 s 10; 1983 2nd ex.s. c 3 s 13; 1982 2nd ex.s. c 5 s 1; 1982 1st ex.s. c 35 s 5; 1971 ex.s. c 299 s 12; 1967 ex.s. c 149 s 24; 1965 ex.s. c 173 s 21; 1961 c 293 s 13; 1961 c 15 s 82.16.020. Prior: 1959 ex.s. c 3 s 16; 1939 c 225 s 19; 1935 c 180 s 36; RRS s 8370-36.]

Notes:

Effective date—Tax preference performance statement—2015 3rd sp.s. c 6 ss 702 and 703: See notes following RCW 82.16.010.
Intent—Effective dates—2013 2nd sp.s. c 9: See notes following RCW 28A.150.220.
Effective date—2011 1st sp.s. c 48: See note following RCW 39.35B.050.
Effective date—2009 c 469: See note following RCW 82.08.962.
Expiration date—2009 c 469 ss 701 and 702: See note following RCW 82.16.010.
Effective date—1996 c 150: See note following RCW 82.16.010.
Finding, purpose—1989 c 302: See note following RCW 82.04.120.
Severability—Effective date—1985 c 471: See notes following RCW 82.04.260.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Effective date—1982 2nd ex.s. c 5: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect August 1, 1982." [ 1982 2nd ex.s. c 5 s 2.]
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
Effective dates—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.
Notes of Decisions
Cited in 23 cases (1 in the last 5 years), 1955–2026 · leading case: City of Spokane v. Dep't of Revenue, 38 P.3d 1010 (Wash. 2002).
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City of Spokane v. Dep't of Revenue, 38 P.3d 1010 (Wash. 2002). · cites it 5× “The tax shall be equal to the gross income of the business, multiplied by the rate set out after the business, as follows: (a) Express, sewerage collection, and telegraph businesses: Three and six-tenths percent; RCW 82.16.020. The goal was to increase revenue in order to help…”
Arizona Pub. Serv. Co. v. Snead, 441 U.S. 141 (1979). · cites it 2× “Although New Mexico argues that such is the practical result of its tax structure, the credit provisions of the Electrical Energy Tax Act itself shift the legal incidence of the gross receipts tax credit directly to the generating utility. The amici in this case have pointed to…”
Duquesne Light Co. v. State Tax Dept., 327 S.E.2d 683 (W. Va. 1984). · cites it 2× “1978-1979); Wash. Rev.Code §§ 82.16.020, 82.16.050 (1976); W.”
Shurgard Mini-Storage of Tumwater v. Dep't of Revenue, 700 P.2d 1176 (Wash. Ct. App. 1985). · cites it 2× “The public utility tax imposed by RCW 82.16.020, during the audit period provided in pertinent part: There is levied and there shall be collected from every person a tax for the act or privilege of engaging within this state in any one or more of the businesses herein mentioned.”
Pub. Util. Dist. No. 2 v. State, 510 P.2d 206 (Wash. 1973). · cites it 20× “The sole question under the facts in this appeal is whether the public utility tax imposed pursuant to RCW 82.16.020, [1] which permits in its measurement gross income derived from sales of power by the Washington public utility districts to the Oregon utilities (RCW 82.”
City of Kennewick v. State, 409 P.2d 138 (Wash. 1965). · cites it 4× “The taxes here in question were assessed upon revenues received from January 1, 1953, to January 1, 1957, and from January 1, 1958, through December 31, 1961. A public utility tax was also assessed upon the revenues received from prospective water users who had reimbursed the…”
OLYMPIC TUG & BARGE v. Dept. of Revenue, 259 P.3d 338 (Wash. Ct. App. 2011). “See former RCW 82.16.020 (1996); former RCW 82.16.050.”
Olympic Tug & Barge, Inc. v. Dep't of Revenue, 163 Wash. App. 298 (Wash. Ct. App. 2011). “See former RCW 82.16.020 (1996); former RCW 82.16.050.”
Convoy Co. v. Taylor, 334 P.2d 772 (Wash. 1959). · cites it 3× “*440 RCW 82.16.020 imposes the tax involved. “There is levied and there shall be collected from every person a tax for the act or privilege of engaging within this state in any one or more of the businesses herein mentioned.”
Seattle Times Co. v. Leathercare, Inc., 337 F. Supp. 3d 999 (W.D. Wash. 2018). “For example, (i) businesses that haul toxic materials are subject to the urban or motor transportation classification of the public utility tax, see RCW 82.16.020(1) ; (ii) companies that repair, improve, or clean existing structures, demolish an existing building, or remove…”
First Student, Inc., V State Of Wa Dept Of Revenue, 423 P.3d 921 (Wash. Ct. App. 2018). “Former RCW 82.16.020(1)(d), (f) (2013). Therefore, if First Student’s business activity constitutes either motor transportation business or urban transportation business, then the B&O tax does not apply.”
Washington Tel. Co. v. State, 468 P.2d 687 (Wash. 1970). · cites it 2× “Plaintiff claims that the gross receipts from the Blaine station operation were earned in the conduct of interstate communication and that this amount is not taxable under RCW 82.16.020 (see note 1), but is deductible from its total gross receipts pursuant to RCW 82.”
Show all 23 citing cases →
— Wash. Rev. Code § 82.16.020(1) — 2 cases
Seattle Times Co. v. Leathercare, Inc., 337 F. Supp. 3d 999 (W.D. Wash. 2018). “For example, (i) businesses that haul toxic materials are subject to the urban or motor transportation classification of the public utility tax, see RCW 82.16.020(1) ; (ii) companies that repair, improve, or clean existing structures, demolish an existing building, or remove…”
W. Telepage, Inc. v. City of Tacoma, 974 P.2d 1270 (Wash. Ct. App. 1999).
— Wash. Rev. Code § 82.16.020(1)(a) — 1 case
City of Spokane v. Wash. State Dept. of Rev., 38 P.3d 1010 (Wash. 2002).
— Wash. Rev. Code § 82.16.020(1)(d) — 2 cases
First Student, Inc., V State Of Wa Dept Of Revenue, 423 P.3d 921 (Wash. Ct. App. 2018). “Former RCW 82.16.020(1)(d), (f) (2013). Therefore, if First Student’s business activity constitutes either motor transportation business or urban transportation business, then the B&O tax does not apply.”
Durham Sch. Servs. Lp, V. State Dep't Of Revenue (Wash. Ct. App. 2026).
— Wash. Rev. Code § 82.16.020(1)(f) — 1 case
Durham Sch. Servs. Lp, V. State Dep't Of Revenue (Wash. Ct. App. 2026).
— Wash. Rev. Code § 82.16.020(l)(a) — 2 cases
City of Spokane v. Dep't of Revenue, 38 P.3d 1010 (Wash. 2002). “The tax shall be equal to the gross income of the business, multiplied by the rate set out after the business, as follows: (a) Express, sewerage collection, and telegraph businesses: Three and six-tenths percent; RCW 82.16.020. The goal was to increase revenue in order to help…”
City of Spokane ex rel. Wastewater Mgmt. Dep't v. Dep't of Revenue, 17 P.3d 1206 (Wash. Ct. App. 2001).
— Wash. Rev. Code § 82.16.020(l)(d) — 1 case
First Student, Inc. v. Dep't of Revenue (Wash. 2019).
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