Washington Code § 35.102.020

Limited scope—Utility businesses
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Chapter 79, Laws of 2003 does not apply to taxes on any service that historically or traditionally has been taxed as a utility business for municipal tax purposes, such as: (1) A light and power business or a natural gas distribution business, as defined in RCW 82.16.010; (2) A telephone business, as defined in RCW 82.16.010; (3) Cable television services; (4) Sewer or water services; (5) Drainage services; (6) Solid waste services; or (7) Steam services.

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