Washington Code 82.18.060 – No multiple taxation of single transaction
Current as of: 2023 | Check for updates
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To prevent pyramiding and multiple taxation of a single transaction, the solid waste collection taxes imposed in this chapter shall not apply to any solid waste collection business using the services of another solid waste collection business for the transfer, storage, processing, or disposal of the waste collected during the transaction.
Terms Used In Washington Code 82.18.060
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
To be eligible for this exemption, a person first must be certified by the department of revenue as a solid waste collection business.