RCW 82.18.060
No multiple taxation of single transaction.
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.
To be eligible for this exemption, a person first must be certified by the department of revenue as a solid waste collection business.
[ 1989 c 431 § 87; 1986 c 282 § 11.]
Structure Revised Code of Washington
Chapter 82.18 - Solid Waste Collection Tax.
82.18.020 - Solid waste collection tax—Revenue to public works assistance account per RCW 82.18.040.
82.18.025 - Tax preferences—Expiration dates.
82.18.030 - Collection of tax.
82.18.040 - Collection of tax—Payment to state.
82.18.050 - Federal government exempt from tax.
82.18.060 - No multiple taxation of single transaction.
82.18.070 - Applicability of general administrative provisions.