Exceptions and deductions.
Seattle Mun. Code § 5.68.020
in effect5.68.020 - Exceptions and deductions.
A. The "Value of the gas used," does not include any amounts that are paid for the hire or use of a natural gas business in transporting the gas subject to tax under this subsection if those amounts are subject to tax under subsection B of Section 5.48.050.
B. The tax imposed under this section shall not apply to the use of natural or manufactured gas if the person who sold the gas to the consumer has paid a tax under subsection B of Section 5.48.050 with respect to the gas for which exemption is sought under this section.
C. There shall be allowed a deduction against the value of the gas used when: (1) the person who sold the gas to the consumer has paid a gross receipts tax similar to that imposed under this section to another state; or (2) the person consuming the gas has paid a gross receipts tax similar to that imposed under this section to another state. The deduction shall be with respect to and in the amount of the value of the gas for which the gross receipts tax was paid.
D. The use tax shall be paid by the consumer.
(Ord. 123063, § 22, 2009; Ord. 115160 § 1(part), 1990.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IITA_CH5.68USTATMAGA_5.68.020EXDEFetched: 11/1/2026