Membership dues and fees

From the 2024 DOR Tax Exemption Study

Det. No. 09-0361E 29 WTD 44 (August 18, 2010) 50 and intent of RCW 82.12.022, we find no merit in Taxpayer’s claim that Rule 17902 exceeds the scope of the Department’s authority. Next, although Taxpayer argues that the monthly demand/reservation charge is not paid for transporting its natural gas into Washington, we cannot agree. [The] Contract . . . between . . . Pipeline and [Taxpayer] explains the terms and conditions covering Taxpayer’s purchase of pipeline transportation services from Pipeline [and] provides in pertinent part: Shipper [Taxpayer] agrees to pay Transporter [Pipeline] for all natural gas transportation service rendered under the terms of this Agreement in accordance with Transporter’s [Pipeline’s] Rate Schedule . . . filed with the FERC, and as such rate schedule may be amended or superseded from time to time. . . . The Agreement shall be subject to the provisions of such Rate Schedule and the General Terms and Conditions applicable thereto . . . which by reference are incorporated herein and made a part hereof. (Underlining and bolding added.) [Thus] Taxpayer’s natural gas transportation service contract with Pipeline incorporates by reference Pipeline’s Rate S