RCW 82.16.010
Definitions. (Effective until July 1, 2008.)
For the purposes of this chapter, unless otherwise required by
the context:
(1) "Railroad business" means the business of operating any
railroad, by whatever power operated, for public use in the
conveyance of persons or property for hire. It shall not,
however, include any business herein defined as an urban
transportation business.
(2) "Express business" means the business of carrying
property for public hire on the line of any common carrier
operated in this state, when such common carrier is not owned or
leased by the person engaging in such business.
(3) "Railroad car business" means the business of operating
stock cars, furniture cars, refrigerator cars, fruit cars,
poultry cars, tank cars, sleeping cars, parlor cars, buffet cars,
tourist cars, or any other kinds of cars used for transportation
of property or persons upon the line of any railroad operated in
this state when such railroad is not owned or leased by the
person engaging in such business.
(4) "Water distribution business" means the business of
operating a plant or system for the distribution of water for
hire or sale.
(5) "Light and power business" means the business of
operating a plant or system for the generation, production or
distribution of electrical energy for hire or sale and/or for the
wheeling of electricity for others.
(6) "Telegraph business" means the business of affording
telegraphic communication for hire.
(7) "Gas distribution business" means the business of
operating a plant or system for the production or distribution
for hire or sale of gas, whether manufactured or natural.
(8) "Motor transportation business" means the business
(except urban transportation business) of operating any motor
propelled vehicle by which persons or property of others are
conveyed for hire, and includes, but is not limited to, the
operation of any motor propelled vehicle as an auto
transportation company (except urban transportation business),
common carrier or contract carrier as defined by RCW 81.68.010
and 81.80.010: PROVIDED, That "motor transportation business"
shall not mean or include the transportation of logs or other
forest products exclusively upon private roads or private
highways.
(9) "Urban transportation business" means the business of
operating any vehicle for public use in the conveyance of persons
or property for hire, insofar as (a) operating entirely within
the corporate limits of any city or town, or within five miles of
the corporate limits thereof, or (b) operating entirely within
and between cities and towns whose corporate limits are not more
than five miles apart or within five miles of the corporate
limits of either thereof. Included herein, but without limiting
the scope hereof, is the business of operating passenger vehicles
of every type and also the business of operating cartage, pickup,
or delivery services, including in such services the collection
and distribution of property arriving from or destined to a point
within or without the state, whether or not such collection or
distribution be made by the person performing a local or
interstate line-haul of such property.
(10) "Public service business" means any of the businesses
defined in subdivisions (1), (2), (3), (4), (5), (6), (7), (8),
and (9) or any business subject to control by the state, or
having the powers of eminent domain and the duties incident
thereto, or any business hereafter declared by the legislature to
be of a public service nature, except telephone business as
defined in RCW 82.04.065 and low-level radioactive waste site
operating companies as redefined in RCW 81.04.010. It includes,
among others, without limiting the scope hereof: Airplane
transportation, boom, dock, ferry, pipe line, toll bridge, toll
logging road, water transportation and wharf businesses.
(11) "Tugboat business" means the business of operating
tugboats, towboats, wharf boats or similar vessels in the towing
or pushing of vessels, barges or rafts for hire.
(12) "Gross income" means the value proceeding or accruing
from the performance of the particular public service or
transportation business involved, including operations incidental
thereto, but without any deduction on account of the cost of the
commodity furnished or sold, the cost of materials used, labor
costs, interest, discount, delivery costs, taxes, or any other
expense whatsoever paid or accrued and without any deduction on
account of losses.
(13) The meaning attributed, in chapter 82.04 RCW, to the
term "tax year," "person," "value proceeding or accruing,"
"business," "engaging in business," "in this state," "within this
state," "cash discount" and "successor" shall apply equally in
the provisions of this chapter.
[1996 c 150 § 1; 1994 c 163 § 4; 1991 c 272 § 14; 1989 c 302 § 203. Prior: 1989 c 302 § 102; 1986 c 226 § 1; 1983 2nd ex.s. c 3 § 32; 1982 2nd ex.s. c 9 § 1; 1981 c 144 § 2; 1965 ex.s. c 173 § 20; 1961 c 293 § 12; 1961 c 15 § 82.16.010; prior: 1959 ex.s. c 3 § 15; 1955 c 389 § 28; 1949 c 228 § 10; 1943 c 156 § 10; 1941 c 178 § 12; 1939 c 225 § 20; 1937 c 227 § 11; 1935 c 180 § 37; Rem. Supp. 1949 § 8370-37.]
NOTES:
Effective date -- 1996 c 150: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 25, 1996]." [1996 c 150 § 3.]
Effective dates -- 1991 c 272: See RCW 81.108.901.
Finding, purpose -- 1989 c 302: See note following RCW 82.04.120.
Effective date -- 1986 c 226: "This act shall take effect July 1, 1986." [1986 c 226 § 3.]
Construction -- Severability -- Effective dates -- 1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Effective date -- 1982 2nd ex.s. c 9: "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 9 § 4.]
Intent -- 1981 c 144: "The legislature recognizes that there
have been significant changes in the nature of the telephone
business in recent years. Once solely the domain of regulated
monopolies, the telephone business has now been opened up to
competition with respect to most of its services and equipment. As a result of this competition, the state and local excise tax
structure in the state of Washington has become discriminatory
when applied to regulated telephone company transactions that are
similar in nature to those consummated by nonregulated
competitors. Telephone companies are forced to operate at a
significant state and local tax disadvantage when compared to
these nonregulated competitors.
To remedy this situation, it is the intent of the
legislature to place telephone companies and nonregulated
competitors of telephone companies on an equal excise tax basis
with regard to the providing of similar goods and services. Therefore competitive telephone services shall for excise tax
purposes only, unless otherwise provided, be treated as retail
sales under the applicable state and local business and
occupation and sales and use taxes. This shall not affect any
requirement that regulated telephone companies have under Title 80 RCW, unless otherwise provided.
Nothing in this act affects the authority and responsibility
of the Washington utilities and transportation commission to set
fair, just, reasonable, and sufficient rates for telephone
service." [1981 c 144 § 1.]
Severability -- 1981 c 144: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [1981 c 144 § 12.]
Effective date -- 1981 c 144: "This act shall take effect on January 1, 1982." [1981 c 144 § 13.]
Effective date -- 1965 ex.s. c 173: See note following RCW 82.04.050.
RCW 82.16.010
Definitions. (Effective July 1, 2008.)
For
the purposes of this chapter, unless otherwise required by the
context:
(1) "Railroad business" means the business of operating any
railroad, by whatever power operated, for public use in the
conveyance of persons or property for hire. It shall not,
however, include any business herein defined as an urban
transportation business.
(2) "Express business" means the business of carrying
property for public hire on the line of any common carrier
operated in this state, when such common carrier is not owned or
leased by the person engaging in such business.
(3) "Railroad car business" means the business of operating
stock cars, furniture cars, refrigerator cars, fruit cars,
poultry cars, tank cars, sleeping cars, parlor cars, buffet cars,
tourist cars, or any other kinds of cars used for transportation
of property or persons upon the line of any railroad operated in
this state when such railroad is not owned or leased by the
person engaging in such business.
(4) "Water distribution business" means the business of
operating a plant or system for the distribution of water for
hire or sale.
(5) "Light and power business" means the business of
operating a plant or system for the generation, production or
distribution of electrical energy for hire or sale and/or for the
wheeling of electricity for others.
(6) "Telegraph business" means the business of affording
telegraphic communication for hire.
(7) "Gas distribution business" means the business of
operating a plant or system for the production or distribution
for hire or sale of gas, whether manufactured or natural.
(8) "Motor transportation business" means the business
(except urban transportation business) of operating any motor
propelled vehicle by which persons or property of others are
conveyed for hire, and includes, but is not limited to, the
operation of any motor propelled vehicle as an auto
transportation company (except urban transportation business),
common carrier or contract carrier as defined by RCW 81.68.010
and 81.80.010: PROVIDED, That "motor transportation business"
shall not mean or include the transportation of logs or other
forest products exclusively upon private roads or private
highways.
(9) "Urban transportation business" means the business of
operating any vehicle for public use in the conveyance of persons
or property for hire, insofar as (a) operating entirely within
the corporate limits of any city or town, or within five miles of
the corporate limits thereof, or (b) operating entirely within
and between cities and towns whose corporate limits are not more
than five miles apart or within five miles of the corporate
limits of either thereof. Included herein, but without limiting
the scope hereof, is the business of operating passenger vehicles
of every type and also the business of operating cartage, pickup,
or delivery services, including in such services the collection
and distribution of property arriving from or destined to a point
within or without the state, whether or not such collection or
distribution be made by the person performing a local or
interstate line-haul of such property.
(10)(a) "Public service business" means any of the
businesses defined in subsections (1), (2), (3), (4), (5), (6),
(7), (8), and (9) of this section or any business subject to
control by the state, or having the powers of eminent domain and
the duties incident thereto, or any business hereafter declared
by the legislature to be of a public service nature, except
telephone business and low-level radioactive waste site operating
companies as redefined in RCW 81.04.010. It includes, among
others, without limiting the scope hereof: Airplane
transportation, boom, dock, ferry, pipe line, toll bridge, toll
logging road, water transportation and wharf businesses.
(b) The definitions in this subsection (10)(b) apply
throughout this subsection (10).
(i) "Competitive telephone service" has the same meaning as
in RCW 82.04.065.
(ii) "Network telephone service" means the providing by any
person of access to a telephone network, telephone network
switching service, toll service, or coin telephone services, or
the providing of telephonic, video, data, or similar
communication or transmission for hire, via a telephone network,
toll line or channel, cable, microwave, or similar communication
or transmission system. "Network telephone service" includes the
provision of transmission to and from the site of an internet
provider via a telephone network, toll line or channel, cable,
microwave, or similar communication or transmission system.
"Network telephone service" does not include the providing of
competitive telephone service, the providing of cable television
service, the providing of broadcast services by radio or
television stations, nor the provision of internet service as
defined in RCW 82.04.297, including the reception of dial-in
connection, provided at the site of the internet service
provider.
(iii) "Telephone business" means the business of providing
network telephone service. It includes cooperative or farmer
line telephone companies or associations operating an exchange.
(iv) "Telephone service" means competitive telephone service
or network telephone service, or both, as defined in (b)(i) and
(ii) of this subsection.
(11) "Tugboat business" means the business of operating
tugboats, towboats, wharf boats or similar vessels in the towing
or pushing of vessels, barges or rafts for hire.
(12) "Gross income" means the value proceeding or accruing
from the performance of the particular public service or
transportation business involved, including operations incidental
thereto, but without any deduction on account of the cost of the
commodity furnished or sold, the cost of materials used, labor
costs, interest, discount, delivery costs, taxes, or any other
expense whatsoever paid or accrued and without any deduction on
account of losses.
(13) The meaning attributed, in chapter 82.04 RCW, to the
term "tax year," "person," "value proceeding or accruing,"
"business," "engaging in business," "in this state," "within this
state," "cash discount" and "successor" shall apply equally in
the provisions of this chapter.
[2007 c 6 § 1023; 1996 c 150 § 1; 1994 c 163 § 4; 1991 c 272 § 14; 1989 c 302 § 203. Prior: 1989 c 302 § 102; 1986 c 226 § 1; 1983 2nd ex.s. c 3 § 32; 1982 2nd ex.s. c 9 § 1; 1981 c 144 § 2; 1965 ex.s. c 173 § 20; 1961 c 293 § 12; 1961 c 15 § 82.16.010; prior: 1959 ex.s. c 3 § 15; 1955 c 389 § 28; 1949 c 228 § 10; 1943 c 156 § 10; 1941 c 178 § 12; 1939 c 225 § 20; 1937 c 227 § 11; 1935 c 180 § 37; Rem. Supp. 1949 § 8370-37.]
NOTES:
Part headings not law -- Savings -- Effective date -- Severability -- 2007 c 6: See notes following RCW 82.32.020.
Findings -- Intent -- 2007 c 6: See note following RCW 82.14.495.
Effective date -- 1996 c 150: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 25, 1996]." [1996 c 150 § 3.]
Effective dates -- 1991 c 272: See RCW 81.108.901.
Finding, purpose -- 1989 c 302: See note following RCW 82.04.120.
Effective date -- 1986 c 226: "This act shall take effect July 1, 1986." [1986 c 226 § 3.]
Construction -- Severability -- Effective dates -- 1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Effective date -- 1982 2nd ex.s. c 9: "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 9 § 4.]
Intent -- 1981 c 144: "The legislature recognizes that there
have been significant changes in the nature of the telephone
business in recent years. Once solely the domain of regulated
monopolies, the telephone business has now been opened up to
competition with respect to most of its services and equipment.
As a result of this competition, the state and local excise tax
structure in the state of Washington has become discriminatory
when applied to regulated telephone company transactions that are
similar in nature to those consummated by nonregulated
competitors. Telephone companies are forced to operate at a
significant state and local tax disadvantage when compared to
these nonregulated competitors.
To remedy this situation, it is the intent of the
legislature to place telephone companies and nonregulated
competitors of telephone companies on an equal excise tax basis
with regard to the providing of similar goods and services.
Therefore competitive telephone services shall for excise tax
purposes only, unless otherwise provided, be treated as retail
sales under the applicable state and local business and
occupation and sales and use taxes. This shall not affect any
requirement that regulated telephone companies have under Title 80 RCW, unless otherwise provided.
Nothing in this act affects the authority and responsibility
of the Washington utilities and transportation commission to set
fair, just, reasonable, and sufficient rates for telephone
service." [1981 c 144 § 1.]
Severability -- 1981 c 144: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [1981 c 144 § 12.]
Effective date -- 1981 c 144: "This act shall take effect on January 1, 1982." [1981 c 144 § 13.]
Effective date -- 1965 ex.s. c 173: See note following RCW 82.04.050.