Washington Revised Code Title 82. Excise Taxes § 82.18.010. Definitions

(1) “Solid waste collection business” means every person who receives solid waste for transfer, storage, or disposal including but not limited to all collection services, public or private dumps, transfer stations, and similar operations.

(2) “Person” shall have the meaning given in RCW 82.04.030 or any later, superseding section.

(3) “Solid waste” means garbage, trash, rubbish, or other material discarded as worthless or not economically viable for further use. The term does not include hazardous or toxic waste nor does it include material collected primarily for recycling or salvage.

(4) “Taxpayer” means that person upon whom the solid waste collection tax is imposed.