Aluminum smelter purchases of power

From the 2024 DOR Tax Exemption Study

Requirements for gas distribution businesses. RCW 82.16.090 requires that customer billings issued by gas distribution businesses serving more than twenty thousand customers include the following information: (a) The rates and amounts of taxes paid directly by the customer on products or services rendered by such business; (b) The rate, origin, and approximate amount of each tax levied on the revenue of such business which has been added as a component of the amount charged to the customer. This does not include taxes levied by the federal government or taxes levied under chapters 54.28 , 80.24, or 82.04 RCW; and (c) The total kilowatt-hours of electricity consumed for the most recent twelve-month period or other information that provides the customer their energy usage over a twelve-month period. (d) In addition to the general exemptions and deductions noted in Part II of this rule, the law provides the following: (i) Sales of natural or manufactured gas to aluminum smelters. RCW 82.16.0498 provides an exemption to be taken in the form of a credit for sales of natural or manufactured gas to aluminum smelters. The credit is allowed if the contract for sale of gas to an aluminum sm