reglab/housing_qa huggingface dataset:
WA Rev Code § 82.32.440 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.440 - Project on sales and use tax exemption requirements.

RCW 82.32.440 Project on sales and use tax exemption requirements.(1) The department is authorized to enter into agreements with sellers who meet the criteria in this section for a project on sales and use tax exemption requirements. This project will allow the use of electronic data collection in lieu of paper certificates otherwise required by law, including the use of electronic signatures.(2) The object of the project is to determine whether using an electronic system and reviewing the data regarding the exempt transactions provides the same level of reliability as the current system while lessening the burden on the seller.(3) A business making both sales taxable and exempt under chapter 82.08 or 82.12 RCW, that has electronic data-collecting capabilities, and that wishes to participate in the project may make application to the department in such form and manner as the department may require. To be eligible for such participation, a seller must demonstrate its capability to take part in the project and to provide data to the department in a form in which the data can be used by the department. The department is not required to accept all applicants in this project and is not required to provide any reason for not selecting a participant. A seller selected as a participant may be relieved of other sales and use tax exemption documentation requirements provided by law as covered by the project.[ 2010 c 106 § 227; 2001 c 116 § 2.]NOTES:Effective date—2010 c 106: See note following RCW 35.102.145.Findings—2001 c 116: "The legislature finds that current sales and use tax exemption documentation requirements are often confusing and burdensome for retailers, taxpayers, and the state. Additionally, the legislature notes the national efforts under way to simplify and streamline the sales and use tax, and that those efforts include a new system for retailers to use in processing sales and use tax exemptions. The legislature further finds that it would be beneficial to the state and its residents to allow for the simplification of sales and use tax exemption requirements." [ 2001 c 116 § 1.]
WA Rev Code § 82.32.450 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.450 - Natural or manufactured gas, electricity—Maximum combined credits and deferrals allowed—Availability of credits and deferrals.

RCW 82.32.450 Natural or manufactured gas, electricity—Maximum combined credits and deferrals allowed—Availability of credits and deferrals.(1) The total combined credits and deferrals that may be taken under RCW 82.04.447, 82.12.024, and 82.16.0495 shall not exceed two million five hundred thousand dollars in any fiscal year. Each person is limited to no more than a total of one million five hundred thousand dollars in tax deferred and credit allowed in any fiscal year in which more than one person takes tax credits and claims tax deferral. The department may require reporting of the credits taken and amounts deferred in a manner and form as is necessary to keep a running total of the amounts.(2) Credits and deferred tax are available on a first come basis. Priority for tax credits and deferrals among approved applicants shall be designated based on the first actual consumption of gas under RCW 82.04.447 or 82.12.024, or on the first actual use of electricity under RCW 82.16.0495, by each approved applicant. The department shall disallow any credits or deferred tax, or portion thereof, that would cause the total amount of credits taken and deferred taxes claimed to exceed the fiscal year cap or to exceed the per person fiscal year cap. If the fiscal cap is reached or exceeded[,] the department shall notify those persons who have approved applications under RCW 82.04.447, 82.12.024, and 82.16.0495 that no more credits may be taken or tax deferred during the remainder of the fiscal year. In addition, the department shall provide written notice to any person who has taken any tax credits or claimed any deferred tax in excess of the fiscal year cap. The notice shall indicate the amount of tax due and shall provide that the tax be paid within thirty days from the date of such notice.(3) No portion of an application for credit or deferral disallowed under this section may be carried back or carried forward nor may taxes ineligible for credit or deferral due to the fiscal cap having been reached or exceeded be carried forward or carried backward.[ 2001 c 214 § 12.]NOTES:Severability—Effective date—2001 c 214: See notes following RCW 80.50.010.Findings—2001 c 214: See note following RCW 39.35.010.
WA Rev Code § 82.32.470 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.470 - Transfer of sales and use tax on toll projects.

RCW 82.32.470 Transfer of sales and use tax on toll projects.(1) The tax imposed and collected under chapters 82.08 and 82.12 RCW, less any credits allowed under chapter 82.14 RCW, on initial construction for a transportation project to be constructed under chapter 36.120 RCW, must be transferred to the transportation project to defray costs or pay debt service on that transportation project. In the case of a toll project, this transfer or credit must be used to lower the overall cost of the project and thereby the corresponding tolls.(2) This transaction is exempt from the requirements in *RCW 43.135.035(4).(3) Government entities constructing transportation projects under chapter 36.120 RCW shall report to the department the amount of state sales or use tax covered under this section.[ 2002 c 56 § 407.]NOTES:*Reviser's note: RCW 43.135.035 was repealed by 2011 c 1 § 3 (Initiative Measure No. 1053) without cognizance of its amendment by 2010 c 4 § 2. 2010 c 4 § 2 was subsequently repealed by 2013 c 1 § 3 (Initiative Measure No. 1185, approved November 6, 2012).
WA Rev Code § 82.32.480 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.480 - Washington forest products commission—Disclosure of taxpayer information.

RCW 82.32.480 Washington forest products commission—Disclosure of taxpayer information.The forest products commission, created pursuant to chapter 15.100 RCW, constitutes a state agency for purposes of applying the exemption contained in RCW 82.32.330(3)(e) for the disclosure of taxpayer information by the department. Disclosure of return or tax information may be made only to employees of the commission and not to commission members. Employees are authorized to use this information in accordance with RCW 15.100.100(4). Employees are subject to all civil and criminal penalties provided under RCW 82.32.330 for disclosures made to another person not entitled under the provisions of this section or RCW 15.100.100 to knowledge of such information.[ 2010 c 106 § 105; 2001 c 314 § 20.]NOTES:Effective date—2010 c 106: See note following RCW 35.102.145.Findings—Construction—2001 c 314: See RCW 15.100.010 and 15.100.900.
WA Rev Code § 82.32.490 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.490 - Electronic database for use by mobile telecommunications service provider.

RCW 82.32.490 Electronic database for use by mobile telecommunications service provider.(1)(a) The department may provide an electronic database as described in this section to a mobile telecommunications service provider, or if the department does not provide an electronic database to mobile telecommunications service providers, then the designated database provider may provide an electronic database to a mobile telecommunications service provider.(b)(i) An electronic database, whether provided by the department or the designated database provider, shall be provided in a format approved by the American national standards institute's accredited standards committee X12, that after allowing for de minimis deviations, designates for each street address in the state, including to the extent practicable, any multiple postal street addresses applicable to one street location, the appropriate taxing jurisdictions, and the appropriate code for each taxing jurisdiction, for each level of taxing jurisdiction, identified by one nationwide standard numeric code.(ii) An electronic database shall also provide the appropriate code for each street address with respect to political subdivisions that are not taxing jurisdictions when reasonably needed to determine the proper taxing jurisdiction.(iii) The nationwide standard numeric codes shall contain the same number of numeric digits with each digit or combination of digits referring to the same level of taxing jurisdiction throughout the United States using a format similar to FIPS 55-3 or other appropriate standard approved by the federation of tax administrators and the multistate tax commission, or their successors. Each address shall be provided in standard postal format.(2) The department or designated database provider, as applicable, that provides or maintains an electronic database described in subsection (1) of this section shall provide notice of the availability of the then-current electronic database, and any subsequent revisions, by publication in the manner normally employed for the publication of informational tax, charge, or fee notices to taxpayers in the state.(3) A mobile telecommunications service provider using the data contained in an electronic database described in subsection (1) of this section shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of any error or omission in the database provided by the department or designated database provider. The mobile telecommunications service provider shall reflect changes made to the database during a calendar quarter not later than thirty days after the end of the calendar quarter if the department or designated database provider, as applicable, has issued notice of the availability of an electronic database reflecting the changes under subsection (2) of this section.[ 2002 c 67 § 11.]NOTES:Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
WA Rev Code § 82.32.495 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.495 - Liability of mobile telecommunications service provider if no database provided.

RCW 82.32.495 Liability of mobile telecommunications service provider if no database provided.(1) If neither the department nor the designated database provider provides an electronic database under RCW 82.32.490, a mobile telecommunications service provider shall be held harmless from any tax, charge, or fee liability in any taxing jurisdiction in this state that otherwise would be due solely as a result of an assignment of a street address to an incorrect taxing jurisdiction if, subject to RCW 82.32.500, the home service provider employs an enhanced zip code to assign each street address to a specific taxing jurisdiction for each level of taxing jurisdiction and exercises due diligence at each level of taxing jurisdiction to ensure that each street address is assigned to the correct taxing jurisdiction. If an enhanced zip code overlaps boundaries of taxing jurisdictions of the same level, the home service provider must designate one specific jurisdiction within the enhanced zip code for use in taxing the activity for such enhanced zip code for each level of taxing jurisdiction. Any enhanced zip code assignment changed in accordance with RCW 82.32.500 is deemed to be in compliance with this section. For purposes of this section, there is a rebuttable presumption that a home service provider has exercised due diligence if the home service provider demonstrates that it has:(a) Expended reasonable resources to implement and maintain an appropriately detailed electronic database of street address assignments to taxing jurisdictions;(b) Implemented and maintained reasonable internal controls to correct misassignments of street addresses to taxing jurisdictions promptly; and(c) Used all reasonably obtainable and usable data pertaining to municipal annexations, incorporations, reorganizations, and any other changes in jurisdictional boundaries that materially affect the accuracy of the database.(2) Subsection (1) of this section applies to a mobile telecommunications service provider that is in compliance with the requirements of subsection (1) of this section, if in this state an electronic database has not been provided under RCW 82.32.490, until the later of:(a) Eighteen months after the nationwide standard numeric code described in RCW 82.32.490(1) has been approved by the federation of tax administrators and the multistate tax commission; or(b) Six months after the department or a designated database provider in this state provides the database as prescribed in RCW 82.32.490(1).[ 2002 c 67 § 12.]NOTES:Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
WA Rev Code § 82.32.500 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.500 - Determination of taxing jurisdiction for telecommunications services.

RCW 82.32.500 Determination of taxing jurisdiction for telecommunications services.A taxing jurisdiction, or the department on behalf of any taxing jurisdiction or taxing jurisdictions within this state, may:(1) Determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for mobile telecommunications services are remitted does not meet the definition of place of primary use in RCW 82.04.065 and give binding notice to the home service provider to change the place of primary use on a prospective basis from the date of notice of determination. If the authority making the determination is not the department, the taxing jurisdiction must obtain the consent of all affected taxing jurisdictions within the state before giving the notice of determination. Before the taxing jurisdiction gives the notice of determination, the customer must be given an opportunity to demonstrate, in accordance with applicable state or local tax, charge, or fee administrative procedures, that the address is the customer's place of primary use; and(2) Determine that the assignment of a taxing jurisdiction by a home service provider under RCW 82.32.495 does not reflect the correct taxing jurisdiction and give binding notice to the home service provider to change the assignment on a prospective basis from the date of notice of determination. If the authority making the determination is not the department, the taxing jurisdiction must obtain the consent of all affected taxing jurisdictions within the state before giving the notice of determination. The home service provider must be given an opportunity to demonstrate, in accordance with applicable state or local tax, charge, or fee administrative procedures, that the assignment reflects the correct taxing jurisdiction.[ 2002 c 67 § 13.]NOTES:Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
WA Rev Code § 82.32.505 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.505 - Telecommunications services—Place of primary use.

RCW 82.32.505 Telecommunications services—Place of primary use.(1) A home service provider is responsible for obtaining and maintaining information regarding the customer's place of primary use as defined in RCW 82.04.065. Subject to RCW 82.32.500, and if the home service provider's reliance on information provided by its customer is in good faith, a taxing jurisdiction shall:(a) Allow a home service provider to rely on the applicable residential or business street address supplied by the home service provider's customer; and(b) Not hold a mobile telecommunications service provider liable for any additional taxes, charges, or fees based on a different determination of the place of primary use.(2) Except as provided in RCW 82.32.500, a taxing jurisdiction shall allow a home service provider to treat the address used by the home service provider for tax purposes for any customer under a service contract or agreement in effect on August 1, 2002, as that customer's place of primary use for the remaining term of the service contract or agreement, excluding any extension or renewal of the service contract or agreement, for purposes of determining the taxing jurisdictions to which taxes, charges, or fees on charges for mobile telecommunications services are remitted.[ 2002 c 67 § 14.]NOTES:Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
WA Rev Code § 82.32.510 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.510 - Scope of mobile telecommunications act—Identification of taxable and nontaxable charges.

RCW 82.32.510 Scope of mobile telecommunications act—Identification of taxable and nontaxable charges.(1) Chapter 67, Laws of 2002 does not modify, impair, supersede, or authorize the modification, impairment, or supersession of any law allowing a taxing jurisdiction to collect a tax, charge, or fee from a customer that has failed to provide its place of primary use.(2) If a taxing jurisdiction does not otherwise subject charges for mobile telecommunications services to taxation and if these charges are aggregated with and not separately stated from charges that are subject to taxation, then the charges for nontaxable mobile telecommunications services may be subject to taxation unless the mobile telecommunications service provider can reasonably identify charges not subject to the tax, charge, or fee from its books and records that are kept in the regular course of business.(3) If a taxing jurisdiction does not subject charges for mobile telecommunications services to taxation, a customer may not rely upon the nontaxability of charges for mobile telecommunications services unless the customer's home service provider separately states the charges for nontaxable mobile telecommunications services from taxable charges or the home service provider elects, after receiving a written request from the customer in the form required by the provider, to provide verifiable data based upon the home service provider's books and records that are kept in the regular course of business that reasonably identifies the nontaxable charges.[ 2002 c 67 § 15.]NOTES:Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
WA Rev Code § 82.32.515 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.515 - Applicability of telephone and telecommunications definitions.

RCW 82.32.515 Applicability of telephone and telecommunications definitions.The definitions in RCW 82.04.065 apply to RCW 82.32.490 through 82.32.510 and 35.21.873.[ 2002 c 67 § 17.]NOTES:Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
WA Rev Code § 82.32.525 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.525 - Purchaser's cause of action for over-collected sales or use tax.

RCW 82.32.525 Purchaser's cause of action for over-collected sales or use tax.(1) A purchaser's cause of action against the seller for over-collected sales or use tax does not accrue until the purchaser has provided written notice to the seller and the seller has sixty days to respond. The notice to the seller must contain the information necessary to determine the validity of the request.(2) In connection with a purchaser's request from a seller for over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller:(a) Uses either a provider or a system, including a proprietary system, that is certified by the state; and(b) Has remitted to the state all taxes collected less any deductions, credits, or collection allowances.[ 2004 c 153 § 408; 2003 c 168 § 211.]NOTES:Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
WA Rev Code § 82.32.530 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.530 - Seller nexus.

RCW 82.32.530 Seller nexus.The department may not use registration under the streamlined sales and use tax agreement and collection of sales and use taxes in member states as a factor in determining whether the seller has nexus with Washington for any tax at any time.[ 2004 c 153 § 404; 2003 c 168 § 213.]NOTES:Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
WA Rev Code § 82.32.532 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.532 - Digital products—Nexus.

RCW 82.32.532 Digital products—Nexus.(1) For purposes of the taxes imposed in this title, the department of revenue may not consider a person's ownership of, or rights in, computer software as defined in RCW 82.04.215, including computer software used in providing a digital automated service; master copies of software; digital goods or digital codes residing on servers located in this state in determining whether the person has substantial nexus with this state.(2) For purposes of this section, "substantial nexus" means the requisite connection that a person has with a state to allow the state to subject the person to the state's taxing authority, consistent with the commerce clause of the United States Constitution.[ 2010 c 111 § 701; 2009 c 535 § 901.]NOTES:Purpose—Retroactive application—Effective date—2010 c 111: See notes following RCW 82.04.050.Intent—Construction—2009 c 535: See notes following RCW 82.04.192.